Nonresident Spouse Election: Filing Jointly With a Canadian
How a U.S. person married to a Canadian can file jointly, the cost, when it pays, and how to end it
Reviewed by the Fairlight Accounting cross-border tax team — U.S. & Canadian Tax Desks
The nonresident spouse election lets a U.S. citizen or resident married to a nonresident — often a Canadian — treat the spouse as a U.S. resident for the year and file jointly. It unlocks joint brackets and the larger standard deduction, but the spouse's worldwide income becomes subject to U.S. tax.
On this page
Filing options
| Option | What it means |
|---|---|
| Married filing separately | The U.S. spouse files alone; the nonresident spouse's income isn't on the return (the default) |
| Head of household | Available to a U.S. citizen or full-year resident who pays more than half the cost of a home for a qualifying person (the spouse doesn't count) — a nonresident alien spouse not covered by the election lets the U.S. spouse be treated as unmarried for this purpose |
| Joint with the election | Both spouses' worldwide income on one return at joint rates |
The election's trade-off
It saves tax when the nonresident spouse has little income (adding their income costs little, and the joint brackets and deduction help). It costs tax when the spouse has significant Canadian income (which becomes U.S.-taxable, though the foreign tax credit applies) or Canadian investments that become PFIC, TFSA, or CFC problems on the joint return. The spouse needs an SSN or ITIN (the ITIN guide), and while the election applies the spouse is a specified individual for Form 8938, so their foreign accounts and assets go on the joint return's Form 8938 — though the election alone doesn't make them a U.S. person for the FBAR, which follows the section 7701(b) residency tests.
Making and ending it
The election is made on the joint return by checking the Filing Status box, entering the nonresident spouse's name, and attaching a statement signed by both spouses — a declaration that one was a nonresident alien and the other a U.S. citizen or resident on the last day of the year and that both choose resident treatment for the whole year, plus each spouse's name, address, and TIN; it continues for later years (suspended for any year neither spouse is a U.S. citizen or resident) until ended — by revocation, death, divorce, or legal separation, or if records aren't kept — and once ended can't be made again by the same couple (section 6013(g)(6)).
Frequently asked questions
Can I file jointly with my Canadian spouse?
Yes, by electing to treat your spouse as a U.S. resident — which makes their worldwide income U.S.-taxable.
When does the election save tax?
When the nonresident spouse has little income or few Canadian investments.
Does my spouse need an ITIN?
Yes, if not eligible for a Social Security number.
Can we undo the election?
Yes, by revoking it — but you can't make it again later.
Official sources
The IRS explains: “If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. Neither you nor your spouse can claim under any tax treaty not to be a U.S. resident. You are both taxed on worldwide income.” — Internal Revenue Service, Publication 519 (2025), U.S. Tax Guide for Aliens, https://www.irs.gov/publications/p519
Next step
Fairlight Accounting is a cross-border accounting and tax practice with a U.S. Tax Desk and a Canadian Tax Desk. Our U.S. Tax Desk and Canadian Tax Desk handle filing status analysis for mixed-status couples — nonresident spouse elections, joint return modeling, and spouse ITIN applications. See pricing or book a call.
Cross-border taxes, handled in one place
U.S. and Canadian filings prepared together by our U.S. and Canadian Tax Desks.
Book a free fit call