Oct '25 • General discussion
IRC § 6013(g): ELECTION TO TREAT A NONRESIDENT ALIEN SPOUSE AS A RESIDENT ALIEN FOR TAX PURPOSES
The IRS allows certain nonresident spouses to be treated as U.S. residents for tax purposes—unlocking joint filing, expanded deductions, and credits. This once-in-a-lifetime election is a powerful strategy for international couples, but it comes with key compliance steps and long-term tax implications.
Key Provisions and Requirements
1. The nonresident alien must be legally married to a U.S. citizen or resident at the end of the tax year for which the election is made.
2. A statement making the election must be attached to a joint return (Form 1040).
3. The spouse electing must not have made this election in the past, as only one such election is allowed between any pair of spouses.
4. Both spouses' worldwide income is subject to U.S. tax while the election is in effect.
5. The election generally prohibits the nonresident spouse from claiming benefits under a U.S. income tax treaty as a resident of a treaty country.
If you’re married to a nonresident and want to maximize your U.S. tax benefits, let’s talk about how § 6013(g) could work for you!
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IRC § 6013(g): ELECTION TO TREAT A NONRESIDENT ALIEN SPOUSE AS A RESIDENT ALIEN FOR TAX PURPOSES
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