Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Filing Status and Dependents

Filing Status and Dependents

Filing Status and Spousal Exemptions

All unmarried nonresidents must use the Single filing status.

Married nonresidents must use the Married Filing Separately status, even if their spouse is not present in the U.S. 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 1040EZ, Form 1040A, or Form 1040). Marital status is determined by the country or state in which the taxpayer was married.

More Information

Review Publication 519 for more information on this choice.

The filing status determines which tax rate schedule will be used, so be careful to select the correct filing status.