For couples navigating the U.S. immigration process—especially those pursuing a marriage-based green card—questions often arise about how to properly file U.S. taxes when one spouse is living outside the country. A common concern we hear is: “Do I file as married or single if my spouse is still abroad?”
This post clarifies what U.S. citizens need to know when preparing their tax returns after an international marriage.
You Are Considered Married for Tax Purposes
If you were legally married by December 31 of the tax year, the IRS considers you married for the entire calendar year. This holds true regardless of where your spouse resides or whether they have entered the U.S. yet. As a result, you are not permitted to file as “single.
Filing Options for U.S. Citizens with a Foreign Spouse
You have two potential filing statuses:
1. Married Filing Jointly (MFJ)
You may file jointly with your foreign spouse if they consent to be treated as a U.S. tax resident and are willing to report their worldwide income. In order to file jointly:
- Your spouse must obtain an Individual Taxpayer Identification Number (ITIN)
- You must include their foreign income, if applicable, on the return.
This approach often results in lower tax liability and access to more deductions, but it may not be appropriate if your spouse has significant foreign income or does not wish to file jointly.
2. Married Filing Separately (MFS)
If your spouse does not have an ITIN or prefers not to be included on a joint return, you may file as "Married Filing Separately." In this case:
- You still indicate that you are married
- Your spouse may be listed as a nonresident alien
You are only responsible for reporting your own U.S.-source income
This is often the simpler and more practical choice when your spouse is still overseas and has not yet joined you in the United States.
What to Do If You Already Filed as Single
Filing as “Single” when you are legally married is not permitted and could be considered a misrepresentation. If you already filed your tax return incorrectly, you may need to file an amended return. A qualified tax professional can guide you on how to correct the filing and stay compliant.
At Green Family Immigration Law, we understand that immigration and tax issues often go hand in hand. While we do not provide tax services, we are happy to refer clients to trusted professionals who are familiar with international tax issues for immigrant families.
