Do I have to include my non-U.S. citizen spouse’s information on my U.S. tax return?
You include a non-U.S. citizen spouse’s information on your U.S. tax return only if you elect Section 6013(g) to file jointly as resident aliens, or if you file Married Filing Separately. MFS filers list only the spouse’s name and ITIN (or write “NRA” if no ITIN). A non-filing NRA spouse is not listed as a dependent.
Your three filing choices with an NRA spouse:
- Section 6013(g) election: Spouse elects to be treated as a U.S. resident; file MFJ; both report worldwide income; spouse needs an ITIN
- Married Filing Separately (MFS): Default if no election; list spouse name + ITIN or “NRA.”
- Head of Household: If unmarried under Section 7703(b) test (spouse absent last half of year, dependent child in home)
Section 6013(g) election details:
- Irrevocable except for death, divorce, or mutual revocation
- Spouse becomes fully taxable on worldwide income every year
- ITIN required via Form W-7
MFS approach mechanics:
- Spouse name and “NRA” where SSN/ITIN would go
- No income from spouse reported
- Lower standard deduction than MFJ
- Phase-outs more aggressive than MFJ
Head of Household requirements:
| Requirement | Test |
| Marital status | Considered unmarried under Section 7703(b) |
| Child | Qualifying child lived with you over half the year |
| Costs | You paid more than half of the home costs |
| Spouse | Nonresident alien not a member of the household for the last 6 months |
For spouse election analysis, see our Filing Joint Taxes with a Foreign Spouse.
Last updated on April 29, 2026
