If you’re a U.S. citizen or Green Card holder married to a nonresident alien (NRA) spouse, filing your federal income tax return can be complex. However, the IRS provides multiple filing options—even if your spouse does not have a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).
This guide outlines how to file taxes with a nonresident alien spouse, when an ITIN is required, how to apply for one, and how to determine the correct filing status based on your circumstances.
Can I File as Single If I’m Married to a Nonresident Alien?
No, you cannot file as Single if you are legally married, even if your spouse is a nonresident alien. Taxpayers are not eligible to file as Single if they are legally married, regardless of their spouse’s residency status.
Your marital status is based on your legal situation as of December 31 of the tax year. If you were married on that date—even if the marriage took place in a foreign country, and even if your spouse doesn’t live in the U.S. or have a Social Security Number (SSN) or ITIN—you are considered married for tax purposes.
Filing Options If Your Spouse Is a Nonresident Alien
As a U.S. expat, you have three main options for filing taxes if your spouse is a nonresident alien and doesn’t have an SSN or ITIN:
1. Claim Head of Household (HOH) – A Unique Opportunity for U.S. Expats
U.S. citizens or residents married to a nonresident alien may be able to claim Head of Household (HOH) status, which provides access to a higher standard deduction and more favorable tax brackets. This is possible only if the taxpayer meets specific conditions and is treated as unmarried for tax purposes.
The IRS Publication 501, which says:
“You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your spouse as a resident alien.”
It means that under IRS Publication 501, a taxpayer is considered unmarried for the purposes of HOH if:
- Their spouse was a nonresident alien at any time during the year, and
- They do not elect to treat the spouse as a U.S. resident under IRC §6013(g)
If treated as unmarried, the taxpayer may qualify for HOH filing status, provided the following additional requirements are met:
- The taxpayer paid more than half the cost of maintaining the home for the entire tax year, and
- A qualifying person (usually a child who meets IRS dependency rules) lived with them for more than half the year
This differs from the rules for married couples residing in the U.S., who must generally live apart for the last six months of the year to be considered “unmarried” for HOH purposes.
Why this matters:
- Head of Household (HOH): $22,500 (2025)
- Single Filers: $15,000 (2025)
This results in an additional $7,500 deduction for those filing as Head of Household compared to Single filers. This increased deduction, along with more favorable tax brackets, can significantly reduce your taxable income. We recommend this filing status to our eligible expat clients who meet the necessary criteria.
2. Married Filing Separately (MFS) – Keeps Your NRA Spouse Out of the U.S. Tax System
If you’re a U.S. citizen or resident alien married to a nonresident alien spouse, you can file using the Married Filing Separately status. This allows you to meet your U.S. tax obligations without involving your spouse in the U.S. tax system.
- File your tax return under Married Filing Separately.
- Enter “NRA” where your spouse’s Social Security Number would go.
- Your spouse does not need to get an ITIN unless you’re claiming certain dependents or a tax benefit that requires it.
- You can e-file your return as long as the IRS system accepts “NRA” in place of the spouse’s social security number (some software may vary—check compatibility).
This option keeps your spouse’s worldwide income completely outside the U.S. system. Your nonresident alien spouse does not file, is not taxed, and does not report foreign accounts, foreign income, or assets.
MFS is the most common choice for expats who want to avoid triggering U.S. tax obligations on their spouse’s income. It limits your tax liability to your own taxable income and keeps your nonresident alien spouse entirely out of the U.S. tax system.
3. Married Filing Jointly – Not Recommended Without Careful Analysis
The third option is Married Filing Jointly, which requires:
- Electing to treat your NRA spouse as a U.S. tax resident under IRC §6013(g) to file a joint return, and
- Applying for an ITIN using Form W-7.
This election is once in a lifetime. If you revoke it later, you cannot make the election again. This is a permanent step with major implications:
- Your spouse becomes subject to U.S. tax on worldwide income.
- Including your spouse’s worldwide income on the joint return can lead to increased tax liability.
- They may need to report foreign bank accounts (FBAR), file FATCA forms, and deal with foreign tax credit complications.
- We’ve seen clients regret this decision years later.
While joint filing offers the highest standard deduction ($29,200 in 2024 vs. $14,600 for MFS), in most expat cases the actual tax owed is already reduced to zero by the Foreign Earned Income Exclusion (FEIE) and Foreign Tax Credit (FTC). So the benefit is usually minimal, while the compliance burden and long-term risk are high.
How to Apply for an ITIN for Your Spouse
If you choose to file jointly with a nonresident alien spouse, you must apply for an Individual Taxpayer Identification Number (ITIN) before submitting your joint return. This is required to treat your spouse as a resident for tax purposes under IRC §6013(g).
Here’s how to apply for an ITIN:
- Complete Form W-7 – This is the IRS application for an ITIN, used when a spouse does not qualify for a Social Security Number.
- Attach your paper return – You must include the full joint tax return with Form W-7 when applying.
- Submit identification – Provide original or certified copies of supporting ID, typically a passport.
- Mail to the IRS or use a Certifying Acceptance Agent (CAA) – You can apply through the IRS or an authorized CAA.
Processing can take 7–11 weeks, so plan ahead—especially if you need to claim credits, reduce your tax bill, or avoid penalties for underpayment of estimated taxes or taxes withheld late in the year.
Get Expert Help with Your Expat Tax Filing
Filing as a U.S. citizen with a nonresident spouse involves key decisions—filing status, married filing jointly, separate returns, and how to handle foreign income and taxable income. The wrong choice can lead to unexpected tax implications or missed tax benefits.
We specialize in expat taxes and offer free tax advice to all U.S. expats. Whether you need to file, manage estimated taxes paid, or decide if you should treat your spouse as a resident, contact us today to get it right.
