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You may choose to be treated as a "resident alien for tax purposes" and file jointly with your spouse either Form 1040EZ, 1040A, or 1040

Advantages

You can use the category "married filing jointly" (usually lower tax bracket)
You can claim tax credits normally not available to nonresident aliens
You can claim the standard deduction

Disadvantages:

You will be taxed on your worldwide income
You may be subject to Social Security and Medicare withholding on your wages
You may not be able to claim tax treaty benefits (depends on country specific tax treaty)

How to make the choice:

Attach a statement signed by both spouses to your joint return for the first tax year for which the choice applies.

Example

Date

To Whom It May Concern:

In the tax year 2007, I was a non-resident alien for tax purposes but was married to a (choose one: resident alien, permanent resident or U.S. citizen). My spouse and I therefore choose to be treated as U.S. residents for the entire tax year.

Spouse’s Signature
Spouse’s Printed Name
Address
SSN or ITIN

Your Signature
Your Printed Name
Address
SSN or ITIN

Note: You should visit your Payroll Office and complete Form W-9.

Mailing instructions:

Only the first year that you make the election, your joint return along with your statement must be mailed to:

Internal Revenue Service Center

Austin, TX 73301.

(Note: save copies of both your tax return and your statement for your records).

If the return is accompanied by Form W-7 (request for an ITIN), then the entire return along with Form W-7, must be mailed to: IRS ITIN operation, P.O. Box 149342, Austin TX 78714.

Future tax returns should be mailed following instructions for Form 1040EZ, 1040A, or 1040.

Continue to instructions for filing as a Resident Alien

Tax Tutorial Navigation

You may choose to be treated as a "resident alien for tax purposes" and file jointly with your spouse either Form 1040EZ, 1040A, or 1040

Internal Revenue Service Center

Austin, TX 73301.

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