Filing Separately When Your Spouse Isn't American
A number of our clients are married to non-American spouses, and at some point during their first US filing season together, they ask the same question: can we just file jointly? Usually the answer is no. Not because anything is wrong with the marriage, but because the IRS treats a nonresident alien spouse very differently than it treats a US citizen or green card holder.
Why Married Filing Separately is the default
If your spouse isn't a US citizen, a green card holder, or otherwise a US tax resident, the two of you can't file a joint return without taking an extra step. The default filing status is Married Filing Separately. For 2026, that means a standard deduction of $16,100, the same amount a single filer gets, and half of the $32,200 available to a couple filing jointly. It isn't a penalty, exactly, but it doesn't feel like a reward either, and it's usually the first thing that catches people off guard.
There's a second consequence that catches people off guard even more. Once MFS applies, the income level at which the IRS requires you to file at all drops to a very low threshold: $5, at any age. A single filer doesn't have to file until gross income passes $15,750. So someone who assumes a small pension, a bit of freelance income, or a part-time job doesn't rise to the level of "worth filing for" can be wrong, and specifically because of the filing status, not the amount earned.
Head of Household is worth checking first
Before assuming MFS is the only option, it's worth checking whether Head of Household applies. If you have a child living with you more than half the year, and you pay more than half the cost of maintaining the home, the IRS will consider you unmarried for this purpose, specifically because your spouse is a nonresident alien. Your spouse can't be the qualifying person that gets you there; you need a child or another dependent for that. But if you have one, Head of Household carries a $24,150 standard deduction for 2026 and a better rate structure than MFS. We bring this up with clients more often than you'd expect, usually because no one had told them to ask.
The 6013(g) election, and what it actually costs
There's also a formal way to file jointly anyway: the Section 6013(g) election, which lets both spouses agree to treat the nonresident spouse as a US resident for tax purposes. It requires a signed statement filed with that year's return, and the nonresident spouse needs an ITIN. Making the election opens up the $32,200 joint standard deduction and some credits that MFS filers lose access to.
It also has a real cost. Once the election is made, the nonresident spouse's worldwide income becomes part of the return, and in practice their foreign accounts and assets typically need to be reported too. FBAR and Form 8938 apply to the return as filed, not just to the US citizen's share of it. The election is also revocable, but once revoked, the same two people can't make it again. It isn't something to try for a year and undo if it doesn't work out.
Bottom line
Which of these fits depends on income on both sides, whether your spouse has significant foreign assets of their own, and whether you have a qualifying child. MFS isn't automatically the wrong call, and the election isn't automatically the right one. If you're not sure where you land, that's worth working out before filing season, not during it.
If this describes your household, reach out. This is exactly the kind of planning conversation we have regularly.
This post is intended for general informational purposes and does not constitute tax advice. Please consult a qualified tax professional (like us!) regarding your specific situation.
