§ 8.4 Election for Married Person to File Jointly with Spouse for Full Year

• Library: Rights of Foreign Nationals (OSBar) (2020 Ed.)

§ 8.4 ELECTION FOR MARRIED PERSON TO FILE JOINTLY WITH SPOUSE FOR FULL YEAR

For a married foreign national, the "married filing jointly" (MFJ) status has the most favorable tax-rate chart and the "married filing separately" (MFS) status has the least favorable. As a general rule, the Tax Code prohibits a married couple from filing a joint return if either spouse is a nonresident alien at any time during the taxable year. IRC § 6013(a)(1). However, if one spouse is a resident alien (or elects to be treated as a resident alien) it may be possible to file jointly. To use the lower MFJ tax rates, or to claim the standard deduction, special rental loss allowance, or certain education or retirement credits that otherwise...