这是从H&R BLOCK 的答案。
http://www.hrblock.com/tax-answe ... sp?article_id=64955
My spouse is a foreign citizen who hasn't applied for a Social Security number and hasn't lived or worked in the United States. What filing status do I use?
If you treat your spouse a nonresident alien:
You must file married filing separately on Form 1040.
Your spouse must file Form 1040NR.
If you treat your spouse as a resident alien, you can file married filing jointly on Form 1040. If you do this, you and your spouse are treated for tax purposes as residents for the entire year. So, neither you nor your spouse can claim under any tax treaty not to be a U.S. resident. You're both taxed on worldwide income.
If you choose to file as residents, you must file a joint return for the year you make the choice. However, you can file joint or separate returns in later years.
If your spouse is eligible for a Social Security number (SSN), he or she should apply for one. If your spouse isn't eligible, he or she will have to apply for an individual taxpayer identification number (ITIN). Apply at www.irs.gov.
To find out if treating your spouse as a resident will benefit your situation, see Publication 519. |
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发表于 2014-1-15 13:09:34
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