When selecting Married Filing Jointly (MFJ) status on a 1040NR, several diagnostics may generate indicating that Spouse income has been entered on a return where the status is not married filing joint.
When Form 1040NR is produced, the program will not recognize the MFJ Filing Status selected on the General > Client Information screen. This is by design, in order to comply with the 1040NR instructions from the IRS:
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.
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)
Related TopicsForm 1040NR Instructions
How do I generate Form 1040NR?
Change the due date for Form 1040NR