Tax Q&A Expat Tax Basics How does the Section 6013(g) election let me file jointly with my nonresident alien spouse?

How does the Section 6013(g) election let me file jointly with my nonresident alien spouse?

Q: How does the Section 6013(g) election let me file jointly with my nonresident alien spouse?

The Section 6013(g) election lets you treat your nonresident alien spouse as a U.S. resident for tax purposes, which unlocks Married Filing Jointly (MFJ) status on your Form 1040. Without this election, a nonresident alien spouse cannot appear on a joint return, and you would be limited to Married Filing Separately (MFS) with its higher rates and restricted credits. How to make the election: Both spouses sign a written statement declaring the intent to treat the nonresident spouse as a U.S. resident under IRC Section 6013(g) Attach the statement to your joint Form 1040 for the first election year If your spouse has no SSN, file Form W-7 (ITIN application) with the return, including original or certified identity documents, or use an IRS Acceptance Agent What the election triggers: EffectDetailFiling statusMFJ with double standard deduction and lower bracketsIncome scopeYour spouse’s worldwide income becomes reportable on the U.S. returnCredits unlockedChild Tax Credit (if kids have SSNs), FEIE for both spousesReporting expansionFBAR and Form 8938 now cover your spouse’s foreign accounts and assetsBinding natureOnce made, the election stays in effect until formally revoked; revoking permanently bars re-election The election is most beneficial when your spouse earns little or no income, giving you MFJ brackets and credits without adding much taxable income. It can backfire if your spouse has substantial foreign earnings or large foreign accounts, because the expanded reporting and potential tax liability may outweigh the bracket savings. For a full comparison of MFJ with the 6013(g) election vs. MFS, see our Filing Joint Taxes with a Foreign Spouse guide.

The Section 6013(g) election lets you treat your nonresident alien spouse as a U.S. resident for tax purposes, which unlocks Married Filing Jointly (MFJ) status on your Form 1040. Without this election, a nonresident alien spouse cannot appear on a joint return, and you would be limited to Married Filing Separately (MFS) with its higher rates and restricted credits.

How to make the election:

Both spouses sign a written statement declaring the intent to treat the nonresident spouse as a U.S. resident under IRC Section 6013(g)
Attach the statement to your joint Form 1040 for the first election year
If your spouse has no SSN, file Form W-7 (ITIN application) with the return, including original or certified identity documents, or use an IRS Acceptance Agent

What the election triggers:

Effect	Detail
Filing status	MFJ with double standard deduction and lower brackets
Income scope	Your spouse’s worldwide income becomes reportable on the U.S. return
Credits unlocked	Child Tax Credit (if kids have SSNs), FEIE for both spouses
Reporting expansion	FBAR and Form 8938 now cover your spouse’s foreign accounts and assets
Binding nature	Once made, the election stays in effect until formally revoked; revoking permanently bars re-election

The election is most beneficial when your spouse earns little or no income, giving you MFJ brackets and credits without adding much taxable income. It can backfire if your spouse has substantial foreign earnings or large foreign accounts, because the expanded reporting and potential tax liability may outweigh the bracket savings.

For a full comparison of MFJ with the 6013(g) election vs. MFS, see our Filing Joint Taxes with a Foreign Spouse guide.

Last updated on April 29, 2026