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You may choose to be treated as a "resident alien for tax purposes" and file jointly with your spouse either IRS Form 1040EZ, 1040A, or 1040

 

 

Advantages:

  • You can use the category "married filing jointly" (usually lower tax bracket)
  • You can claim tax credits normally not available to nonresident aliens
  • You can claim the "standard deduction"

Disadvantages:

  • You will be taxed on your worldwide income
  • You may be subject to Social Security and Medicare withholding on your wages
  • You may not be able to claim tax treaty benefits (depends on country specific tax treaty)

How to make the choice:

Attach a statement signed by both spouses to your joint return for the first tax year for which the choice applies.

Example

Date

To Whom It May Concern:

In the tax year 2008, I was a non-resident alien for tax purposes but was married to a (choose one: resident alien, permanent resident or U.S. citizen). My spouse and I therefore choose to be treated as U.S. residents for the entire tax year.

Spouse’s Signature
Spouse’s Printed Name
Address
SSN or ITIN

Your Signature
Your Printed Name
Address
SSN or ITIN

Note: You should visit your Payroll Office and complete Form W-9.

Mailing instructions:

Only the first year that you make the election, your joint return along with your statement must be mailed to:

Internal Revenue Service
Austin, TX 73301-0215

Note: If the return is accompanied by Form W-7 (request for an ITIN) then the entire return along with Form W-7, must be mailed to: IRS ITIN Operation, PO Box 149342, Austin, TX 78714-9342.

Future tax returns should be mailed following IRS Instruction booklets for Form 1040EZ, 1040A, or 1040.

Save copies of both your tax return and your statement for your records.

Continue to instructions for filing as a Resident Alien

 

 

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© International Office, The University of Texas at Austin ~ (materials usage)

Updated: February 6, 2009
Although the information contained in this web site has been reviewed by representatives of the Internal Revenue Service and should be adequate to assist most international students and scholars, it is not a substitute for advice obtained from the Internal Revenue Service or a qualified tax professional. If your visa status has changed in the past year, or you believe you have complicated tax issues, please consult the Internal Revenue Service or a qualified tax professional.