Filing Status The rules for filing status are different for resident aliens andnonresident aliens. Resident Aliens Resident aliens can use the same filing statuses available to U.S.citizens. See your form instructions or Publication 501 for moreinformation on filing status. Joint return.Generally, you can file a joint return only if both you and yourspouse were resident aliens for the entire tax year, or if you makeone of the choices discussed in chapter 1to treat your spouse as aresident alien for the entire tax year. Qualifying widow(er).If your spouse died in 1997 or 1998, you have not remarried, andyou have a dependent child living with you, you may qualify to file asa qualifying widow(er) and use the joint return tax rates. Thisapplies only if you could have filed a joint return with your spousefor the year your spouse died. Head of household.You can qualify as head of household if you are unmarried orconsidered unmarried on the last day of the year and you pay more thanhalf the cost of keeping up a home for you and a qualifying person.You must be a resident alien for the entire tax year. You are considered unmarried for this purpose if your spouse was anonresident alien at any time during the year and you do not make oneof the choices discussed in chapter 1to treat your spouse as aresident alien for the entire tax year. Note.Even if you are considered unmarried for head of household purposesbecause you are married to a nonresident alien, you may still beconsidered married for purposes of the earned income credit. In thatcase, you will not be entitled to the credit. See Publication 501 formore information. Nonresident Aliens If you are a nonresident alien filing Form 1040NR, you may be ableto use one of the filing statuses discussed below. If you are filingForm 1040NR-EZ, you can only claim "Single nonresident alien"or "Married nonresident alien" as your filing status. Joint return.Generally, you cannot file a joint return if either spouse was anonresident alien at any time during the tax year. However, nonresident aliens married to U.S. citizens or residentscan choose to be treated as U.S. residents and file joint returns. Formore information on these choices, see chapter 1. Qualifying widow(er).You may be eligible to file as a qualifying widow(er) and use thejoint return tax rates if: You were a resident of Canada, Mexico, Japan, or SouthKorea, or a U.S. national (defined below), Your spouse died in 1997 or 1998 and you have not remarried,and You have a dependent child living with you. See the instructions for Form 1040NR for the rules for filingas a qualifying widow(er) with a dependent child. A U.S. nationalis an individualwho, although not a U.S. citizen, owes his or her allegiance to theUnited States. U.S. nationals include American Samoans and NorthernMariana Islanders who chose to become U.S. nationals instead of U.S.citizens. Head of household.You cannot file as head of household if you are a nonresident alienat any time during the tax year. However, if you are married, yourspouse can qualify as a head of household if: Your spouse is a resident alien or U.S. citizen for theentire tax year, You do not choose to be treated as a resident alien, and Your spouse meets the other requirements for this filingstatus. Note.Even if your spouse is considered unmarried for head of householdpurposes because you are a nonresident alien, your spouse may still beconsidered married for purposes of the earned income credit. In thatcase, your spouse will not be entitled to the credit. See Publication 501 for more information. Married filing separately.Married nonresident aliens who are not married to U.S. citizens orresidents generally must use the Tax Table column or the Tax RateSchedule for married filing separate returns when determining the taxon income effectively connected with a U.S. trade or business. Theynormally cannot use the Tax Table column or the Tax Rate Schedule forsingle individuals. However, if you are a married resident of Canada,Mexico, Japan, or South Korea, or are a married U.S. national, you maybe able to file as single if you lived apart from your spouse duringthe last 6 months of the year. See the instructions for Form 1040NR tosee if you qualify. U.S. national was defined earlier in this sectionunder Qualifying widow(er). Nonresident aliens who are married to U.S. citizens or residentscan choose to be treated as a resident and file a joint return. Forinformation on these choices, see chapter 1.If you do not make thechoice to file jointly, use the Tax Table column or the Tax RateSchedule for married individuals filing separately. A nonresident alien estate or trust using Form 1040NR must use TaxRate Schedule W in the Form 1040NR instructions when determining thetax on income effectively connected with a U.S. trade or business. Special rules for aliens from certain U.S. possessions.A nonresident alien who is a bona fide resident of American Samoaor Puerto Rico for the entire tax year and who is temporarily workingin the United States should read Bona Fide Residents of AmericanSamoa or Puerto Rico, at the end of this chapter, forinformation about special rules.