GLOSSARY · VISA-HOLDER FINANCE
Nonresident spouse election (§6013(g))
An election that lets a citizen or resident treat a nonresident spouse as a US resident so the couple can file jointly. It usually lowers the tax on one income, but the spouse's worldwide income becomes taxable in the US and stays so until the election ends.
Also called: 6013g election, file jointly with nonresident spouse
COMPUTE IT WITH YOUR NUMBERS
LEARN IT PROPERLY
CHAPTER · ARRIVING AND WORKING ON A VISA · FOUNDATIONSYour First Year: Dual Status and the First-Year ChoiceCHAPTER · ARRIVING AND WORKING ON A VISA · FOUNDATIONSFiling Your Return: Form 1040 or 1040-NR, and State TaxesRELATED TERMS
SOURCES
- Nonresident spouse. Internal Revenue Service.