Filing Status

Generally, all unmarried nonresidents must use the Single filing status. (See special rules for Qualifying Surviving Spouse in Form 1040-NR instructions.)

Married nonresidents must use one of the "Married" statuses, whether their spouse is present in the U.S. or not.

However, a nonresident alien who is married to a U.S. citizen or resident can choose to be treated as a resident and file a joint return (Form 1040). Marital status is determined by the country or state in which the taxpayer was married. The required statement to be attached to the joint return is Out of Scope for the VITA/TCE Foreign Student and Scholar program. The paper return may be prepared by the site, but the election statement must be prepared and attached by the taxpayers.

The filing status determines which tax rate table will be used, so be careful to select the correct filing status. Refer to the instructions for Form 1040-NR for the appropriate tax rate table.