Nonresident Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse isa U.S. citizen or a resident alien and the other is a nonresidentalien, you can choose to treat the nonresident as a U.S. resident.This includes situations in which one of you is a nonresident alien atthe beginning of the tax year, but a resident alien at the end of theyear, and the other is a nonresident alien at the end of the year. If you make this choice, the following two rules apply. You and your spouse are treated, for income tax purposes, asresidents for all tax years that the choice is in effect. You must file a joint income tax return for the year youmake the choice. This means that neither of you can claim tax treaty benefits asa resident of a foreign country for a tax year for which the choice isin effect. You can file joint or separate returns in years after theyear in which you make the choice. Example 1.Pat Smith has been a U.S. citizen for many years. She is married toNorman, a nonresident alien. Pat and Norman make the choice to treatNorman as a resident alien by attaching a statement to their jointreturn. Pat and Norman must report their worldwide income for the yearthey make the choice and for all later years unless the choice isended or suspended. Although Pat and Norman must file a joint returnfor the year they make the choice, they can file either joint orseparate returns for later years. Example 2.Bob and Sharon Williams are married and both are nonresidentaliens. In June of last year, Bob became a resident alien and remaineda resident for the rest of the year. Bob and Sharon both choose to betreated as resident aliens by attaching a statement to their jointreturn for last year. Bob and Sharon must report their worldwideincome for last year and all later years unless the choice is ended orsuspended. Bob and Sharon must file a joint return for last year, butthey can file either joint or separate returns for later years. Social Security Number (SSN) If your spouse is a nonresident alien and you file a joint orseparate return, your spouse must have either an SSN or an individualtaxpayer identification number (ITIN). To get an SSN for your spouse, apply at a social security office orU.S. consulate. You must complete Form SS-5. You must alsoprovide original or certified copies of documents to verify yourspouse's age, identity, and citizenship. If your spouse is not eligible to get an SSN, he or she can fileForm W-7 with the IRS to apply for an ITIN. How To Make the Choice Attach a statement, signed by both spouses, to your joint returnfor the first tax year for which the choice applies. It should containthe following: A declaration that one spouse was a nonresident alien andthe other spouse a U.S. citizen or resident alien on the last day ofyour tax year, and that you choose to be treated as U.S. residents forthe entire tax year, and The name, address, and social security number (or individualtaxpayer identification number) of each spouse. (If one spouse died,include the name and address of the person making the choice for thedeceased spouse.) You generally make this choice when you file your joint return.However, you can also make the choice by filing a joint amended returnon Form 1040 or Form 1040A. Be sure to write the word "Amended"across the top of the amended return. If you make the choice with anamended return, you and your spouse must also amend any returns thatyou may have filed after the year for which you made the choice. You generally must file the amended joint return within 3 yearsfrom the date you filed your original U.S. income tax return or 2years from the date you paid your income tax for that year, whicheveris later. Suspending the Choice The choice to be treated as a resident alien does not apply to anylater tax year if neither of you is a U.S. citizen or resident alienat any time during the later tax year. Example.Dick Brown was a resident alien on December 31, 1995, and marriedto Judy, a nonresident alien. They chose to treat Judy as a residentalien and filed joint 1995 and 1996 income tax returns. On January 10,1997, Dick became a nonresident alien. Judy had remained a nonresidentalien throughout the period. Dick and Judy can file joint or separatereturns for 1997. However, since neither Dick nor Judy is a residentalien at any time during 1998, their choice is suspended for thatyear. If either has U.S. source income or foreign source incomeeffectively connected with a U.S. trade or business in 1998, they mustfile separate returns as nonresident aliens. If Dick becomes aresident alien again in 1999, their choice is no longer suspended. Foryears their choice is not suspended, they must include income receivedfrom both U.S. and foreign sources in their income for each tax year. Ending the Choice Once made, the choice to be treated as a resident applies to alllater years unless suspended (as explained above) or ended in one ofthe ways shown in Figure 1-A. If the choice is ended for any of the reasons listed in Figure1-A, neither spouse can make a choice in any later taxyear. Figure 1-A. Ending the Choice TaxTip: If you do not choose to treat your nonresident spouse as a U.S.resident, you may be able to use head of household filing status. Touse this status, you must pay more than half the cost of maintaining ahousehold for certain dependents or relatives other than yournonresident alien spouse. For more information, see Publication 501.