Tax Filing for Americans Married to Foreign Spouses
Married to a non-US person? FileAbroad helps you navigate joint vs. separate filing, foreign spouse elections, FBAR reporting, and cross-border tax planning.
Common Challenges
You are unsure whether to file jointly or separately with your foreign spouse.
You are confused about the non-resident alien spouse election (Section 6013(g)).
You are unsure whether your foreign spouse's accounts need to be reported on FBAR.
You need to understand how your foreign spouse's income affects your US tax.
You are considering gifting assets to your foreign spouse and are unsure about gift tax.
How FileAbroad Helps
Analyze joint vs. separate filing scenarios to determine the optimal strategy.
Prepare the non-resident alien spouse election (Form 6013(g)) if beneficial.
Determine FBAR and Form 8938 reporting requirements for spousal accounts.
Advise on gift tax rules for transfers to a foreign spouse ($185,000 annual exclusion for 2025).
Provide a written scope and exact quote before any work begins.
Resources for Married to a Foreign Spouse
Pricing
Married-to-foreign-spouse returns vary based on filing strategy, spousal income, and asset reporting needs. Straightforward cases start at $575. Complex cases with joint elections and significant foreign assets receive a custom quote.
Frequently Asked Questions
Can I file jointly with my foreign spouse?
Yes, if you make the non-resident alien spouse election under Section 6013(g). This election treats your foreign spouse as a US resident for tax purposes, allowing you to file jointly. The election applies to the current year and all future years until revoked. Both spouses must report worldwide income.
Does my foreign spouse need an ITIN?
If you file jointly, your foreign spouse needs an ITIN (Individual Taxpayer Identification Number). You can apply for an ITIN by filing Form W-7 with your tax return. The process requires certified copies of your spouse's passport and can take several weeks.
Do I report my foreign spouse's accounts on FBAR?
It depends. If you have signature authority or a financial interest in your spouse's foreign accounts, you must report them on FBAR. Joint accounts are always reportable. Accounts solely in your spouse's name are generally not reportable by you, but may be reportable by your spouse if they are a US person.
Can I gift assets to my foreign spouse?
Yes, but special rules apply. For 2025, you can gift up to $185,000 per year to a non-citizen spouse without gift tax (this is a separate limit from the unlimited marital deduction for citizen spouses). Gifts above this amount require filing Form 709 and may consume your lifetime exemption ($13.99 million for 2025).
How does my foreign spouse's income affect my US tax?
If you file separately, your foreign spouse's income generally does not affect your US tax. If you file jointly (via the 6013(g) election), you must include your spouse's worldwide income on your joint return. This may increase your tax liability but also provides access to higher standard deductions and lower joint tax brackets.
Questions About Married to a Foreign Spouse Taxes?
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