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When selecting Married filing jointly (MFJ) status on Form 1040NR, several diagnostics may generate indicating that you entered spouse income on a return where the status isn't MFJ.
Possible MFJ status diagnostics:
- S-Corporation #: The S-Corporation is marked as the spouse's or joint but the taxpayer's filing status is not married filing joint. (ref. #4358)
- Estate or Trust #: The estate or trust is marked as the spouse's or joint but the taxpayer's filing status is not married filing joint. (ref. #4359)
- Form W-2 #: Marked as the spouse's but the taxpayer's filing status is not married filing joint. (ref. #362)
- Pension, IRA #: Marked as the spouse's but taxpayer's filing status is not married filing joint. (ref. #382)
- Form W-2G #: Marked as the spouse's but taxpayer's filing status is not married filing joint.(ref. #9384)
- Schedule C #: The sole proprietorship is marked as the spouse's or joint but the taxpayer's filing status is not married filing joint. (ref. #573)
- Sch F/Fm 4835 #: The sole proprietorship is marked as the spouse's or joint but the taxpayer's filing status is not married filing joint. (ref. #40780)
When producing Form 1040NR, the program won't recognize the MFJ filing status you selected on the Client Information window.
This is by design, in order to follow the 1040NR instructions from the IRS:
"Restrictions for Dual-Status Taxpayers
Joint return. You cannot file a joint return unless you elect to be taxed as a resident alien (see Election To Be Taxed as a Resident Alien, earlier) instead of a dual-status taxpayer. (p.12)
Election To Be Taxed as a Resident Alien
You can elect to be taxed as a U.S. resident for the whole year if all of the following apply.
- You were married.
- Your spouse was a U.S. citizen or resident alien on the last day of the tax year.
You file a joint return for the year of the election using Form 1040, 1040A, or 1040EZ.
To make this election, you must attach the statement described in Nonresident Spouse Treated as a Resident in chapter 1 of Pub. 519 to your return. Do not use Form 1040NR.(p.13)"
