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Case Study 1: Joint ReturnPatricia Spencer, a U.S. citizen, is married to Gilberto, a nonresident alien from Spain. Patricia and Gilberto make the choice to treat Gilberto as a resident alien by attaching a statement to their joint return. Patricia and Gilberto must report their worldwide income for the year and for all later years unless the choice is ended or suspended. What filing status(es) may Patricia and Gilberto use the first year they choose to treat Gilberto as a resident alien? Click here for an explanation. Although Patricia and Gilberto must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. 
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Unique Filing Situations Workout
Filing Status Options
Publication 17