TaxGuyBill
Level 15
12-07-2019
06:19 AM
- Mark as New
- Bookmark
- Subscribe
- Permalink
- Report Inappropriate Content
Yes, if they want to make the election to treat the nonresident Alien spouse as a Resident, they can make that election (see link) and file a Joint tax return. However, they do need an ITIN.
https://www.irs.gov/publications/p519#en_US_2018_publink1000222196
https://www.irs.gov/credits-deductions/individuals/how-do-i-apply-for-an-itin
Filing as Single is not an option. If they don't file a Joint return, the client would file as Married Filing Separately (or possibly Head of Household if there is a qualifying dependent).