Married to a non-American: US filing status

If your spouse isn't a US citizen or green card holder, the IRS doesn't assume you file together. You choose, and the choice decides how much of your spouse's life lands on Uncle Sam's radar.

The short version

A married couple generally can't file a joint return if either spouse is a nonresident alien at any time in the year, unless they make a special election [3].
Most Americans married to non-Americans file married filing separately, which keeps the spouse's income out of the US return.
You may qualify for head of household if you pay more than half the cost of a home for a qualifying dependent other than your spouse [1].
The election to treat your spouse as a US resident lets you file jointly, but your spouse's worldwide income becomes reportable for that year and later ones [1].
Your spouse needs an SSN or ITIN to be on a joint return [1]. Joint bank accounts you hold are still yours to report.

Your three filing options

	Married filing separately	Head of household	Joint return with the election
Who it suits	Spouse has income or assets you'd rather keep out of the US system	You have a qualifying child or dependent other than your spouse [1]	Spouse has little income, or both of you can use exclusions and credits
2025 standard deduction	$15,750 [4]	$23,625 [4]	$31,500 [4]
2026 standard deduction	$16,100 [5]	$24,150 [5]	$32,200 [5]
Spouse's income on your return	No	No	Yes, worldwide [1]
Spouse needs SSN or ITIN	IRS says yes for a separate return too [1]	Not as your spouse	Yes [1]
Filing threshold	Gross income of $5 for 2025 [3]	Higher, by status	Higher, by status

Married filing separately

This is the go-to for most mixed-nationality couples. You report only your own income. The downsides are tighter tax brackets, a lower standard deduction and a very low filing threshold: Publication 501 lists $5 of gross income for married filing separately for 2025 [3]. In practice, any American married to a non-American with income must file. Five bucks, really.

If you claim the foreign earned income exclusion, separate filing often costs little, because most of your income is excluded anyway. The 2025 exclusion is up to $130,000 and the 2026 exclusion is up to $132,900 per qualifying person [7].

Head of household

The IRS says that if you don't make the election, you may be able to use head of household status if you pay more than half the cost of maintaining a household for qualifying dependents or relatives, other than your nonresident spouse [1][2]. A child who lives with you usually makes this work. Your spouse can't be the reason you qualify.

Head of household gives a larger standard deduction and wider brackets than married filing separately, so if you have kids it's usually the first status to check. For many parents abroad, it's close to a no-brainer.

The election to file jointly (section 6013(g))

When one spouse is a US citizen or resident at the end of the year and the other isn't, the couple can choose to treat the nonresident spouse as a US resident for the whole year [1][2]. Then:

You must file a joint return for the year you make the choice [1].
Each spouse reports their entire worldwide income for that year and every later year the election stays in force [1].
Generally, neither spouse can claim treaty benefits as a resident of the foreign country while it's in effect [1].
Your spouse may also have to file FBARs and Form 8938 on their own accounts as a US resident for tax purposes. A US expat tax preparer can check your situation here.

Why do it? If your spouse earns little, a joint return can mean the larger joint standard deduction and wider brackets. If your spouse also works abroad, each of you can claim the foreign earned income exclusion; the IRS notes that together you can exclude up to $260,000 for 2025 [7].

Why not? If your spouse has significant investment income, owns foreign funds (PFICs) or a business, the election brings all of that into US tax and reporting. That's a lot to sign your spouse up for.

Making, ending and repeating the election

To make the election [1][2]:

Get your spouse an SSN or ITIN. See the next section.
Attach a statement to your joint return, signed by both spouses, declaring that one spouse was a US citizen or resident on the last day of the year and the other wasn't, and that you choose resident treatment for the whole year. Include both names, addresses and ID numbers.
Or elect late on a joint Form 1040-X, within 3 years of filing the original return or 2 years of paying the tax, whichever is later [1].

The election continues until it's suspended or ends. It's suspended in any year neither of you is a US citizen or resident at any time [2]. It ends if either spouse revokes it by that year's return due date, on death, on divorce or legal separation, or if the IRS ends it for inadequate records [2]. After it ends, neither of you can make it again, even with a different spouse: the IRS calls it "a once-in-a-lifetime choice" [1]. That's the strongest reason to sleep on it before electing for one good year.

ITINs for a non-American spouse

A spouse who isn't eligible for an SSN can apply for an Individual Taxpayer Identification Number on Form W-7 [1]. The IRS says to put the tax return inside the ITIN application package rather than filing it separately [6]. Applications can be made by mail or in person, and the IRS says to allow 9 to 11 weeks if you apply from overseas or during tax season [6]. An expired ITIN has to be renewed before it's used on a return [6].

Plan ahead: if you want to elect to file jointly for 2025, the ITIN application and the joint return go in together. Give yourself a head start on the paperwork.

Joint accounts and shared money

Being married to a non-American doesn't change your own reporting. Heads-up on these:

FBAR. A joint account with your spouse is a foreign financial account in which you have a financial interest. It counts toward the $10,000 aggregate threshold [8], and you report the account's full value, not half.
Form 8938. If you're married filing separately and live abroad, the threshold is more than $200,000 at year-end or $300,000 at any time [9]. Joint filers abroad have thresholds of $400,000 and $600,000 [9].
Gifts to your spouse. Gifts between spouses are unlimited when the recipient is a US citizen, but for a spouse who isn't, there's an annual exclusion. For 2026 it's $194,000 [5]. Moving money into an account in your spouse's name can be a gift.
Bank questions. Some foreign banks restrict accounts with a US person on them because of FATCA, so a joint account can bring US paperwork to your spouse's bank.

Common mistakes

Filing single. If you're legally married, single isn't an option, even when your spouse has never set foot in the States.
Electing without a long view. One year of savings can mean decades of reporting your spouse's worldwide income, and you can't redo the choice later [1].
Leaving joint accounts off the FBAR. Your spouse's name on the account doesn't remove your interest.
Ignoring community property. In some countries and US states, half of your spouse's income may legally be yours. The IRS asks about community property places in the statement used to revoke the election [2]; a preparer can tell you how it affects a separate return.

If your spouse is Australian and you're weighing a move to their home turf, our sister site ExpatCooee explains bringing a foreign partner home to Australia.

If you'd like to hear how other mixed-nationality couples handle it, ask in our community groups for Americans abroad.

Married to a non-American: choosing your US filing status