This article is for information only and is not tax advice.
Calculus asks whether you intend to file a joint US resident tax return with your spouse. Answer Yes only if you plan to file a joint return as US residents for tax purposes. Answer No if you plan to file a separate return or a nonresident return.
Who can file a joint US tax return?
You can file a joint US return only if you or your spouse is treated as a US resident for tax purposes. If you and your spouse are both treated as nonresidents, neither of you can file a joint return.
| Your situation | Can you file a joint US return? |
|---|---|
| You and your spouse are both US residents for tax purposes. | Yes. |
| One spouse is a US citizen or US resident for tax purposes and the other is a nonresident. | Yes, but only if you both choose to treat the nonresident spouse as a US resident for the whole year. This is called the election. |
| You and your spouse are both nonresidents for tax purposes. | No. Each spouse files a separate nonresident return. |
What does the election mean?
The election lets a couple file a joint return when one spouse is a US citizen or resident and the other spouse is a nonresident. Both spouses must agree to it. The election has these effects:
Both spouses are treated as US residents for the whole year.
Both spouses report their worldwide income on the US return. This includes income from outside the US, not only US income.
The spouse who makes the election generally cannot claim tax treaty benefits as a nonresident.
The couple makes the election by attaching a signed statement to their joint return for the first year it applies. Both spouses must sign the statement.
The statement lists each spouse's name, address and taxpayer identification number.
The election stays in effect for later years until it is revoked or ends, for example because of a death or a legal separation.
Does each spouse need a taxpayer identification number?
Yes. The statement for the election includes each spouse's taxpayer identification number. A nonresident spouse without a Social Security number may need an Individual Taxpayer Identification Number (ITIN). You apply for an ITIN with Form W-7.
How do I answer the question in Calculus?
Answer Yes if you intend to file a joint return with your spouse as US residents. This applies if you both meet the conditions in this article, including the election if one of you is a nonresident.
Answer No if you intend to file a separate return. Also answer No if you and your spouse are both nonresidents for tax purposes.
Calculus uses the residency answers you give to decide whether you are a resident or a nonresident for tax purposes. Answer all residency questions accurately.
Can I file a joint return with Sprintax Returns?
No. Sprintax Returns prepares nonresident returns, and a nonresident generally cannot file a joint return. A joint return with an election requires a resident tax platform.
Should I make the election?
The election changes how you and your spouse are taxed, because your worldwide income becomes taxable in the US. Consider speaking to a qualified tax professional before you decide.
What are the key facts about filing a joint US return with your spouse?
| Question | Answer |
|---|---|
| What does the question ask? | Whether you intend to file a joint US resident tax return with your spouse. |
| Who can file a joint return? | Couples where you or your spouse is treated as a US resident for tax purposes. |
| Can two nonresident spouses file jointly? | No. Each spouse files a separate return. |
| Can a nonresident file jointly with a US citizen or resident spouse? | Yes, but only if both spouses make the election to treat the nonresident spouse as a US resident for the whole year. |
| What income does a joint return include after the election? | The worldwide income of both spouses. |
| How is the election made? | By attaching a statement, signed by both spouses, to the joint return for the first year it applies. |
| When do I answer Yes in Calculus? | When you intend to file a joint return with your spouse as US residents. |
| Can Sprintax Returns prepare a joint return? | No. |