Filing MFJ with F-1 Spouse (SSN) – Resident Election

Srd07
Srd07 Member Posts: 1 Newcomer
in Filing my taxes

Hi,

I am a U.S. citizen, and I got married in October 2025. My spouse is currently in the U.S. on an F-1 student visa and has been here for about two years. She has a valid SSN and only U.S.-source income.

From my understanding, since I am a U.S. citizen, we can elect to treat her as a U.S. resident for tax purposes under IRC Section 6013(g) and file Married Filing Jointly.

I had a couple of questions:

  1. Does FreeTaxUSA support filing a joint return in this situation (F-1 spouse with SSN, making the resident election)?
  2. Since FreeTaxUSA doesn’t generate the 6013(g) election statement automatically, is it acceptable to manually attach a signed statement when mailing the return?
  3. Are there any specific steps or limitations in FreeTaxUSA I should be aware of when entering this information (e.g., residency questions, education credits, etc.)?

Thank you for your help!

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Answers

  • TaxMorgan
    TaxMorgan FreeTaxUSA Agent Posts: 130 image
    edited April 4

    Hello Srd07,

    To answer your questions: Yes, you can use FreeTaxUSA to prepare a joint return in this situation, but the return will need to be mailed rather than e-filed. Because the 6013(g) election statement must be physically attached to the return, electronic filing is not an option for the first year of the election.

    When completing the return in our software, you will want to answer "No" to the question asking whether your spouse is a nonresident alien. Since you are making the election to treat her as a U.S. resident, the election statement you attach will address her residency status with the IRS directly.

    Regarding the election statement itself, the IRS does not provide a specific form for this. You will need to prepare and attach a signed statement that includes both spouses' full names, addresses, and taxpayer identification numbers, a declaration that you are making the election, and a declaration that you meet all applicable requirements. Both spouses must sign it. You can find more details on what the statement must contain in IRS Publication 519 (U.S. Tax Guide for Aliens): https://www.irs.gov/pub/irs-pdf/p519.pdf

    As for entering information in the software, since your spouse has a valid SSN and only U.S.-source income, you should be able to enter her income as you normally would. Just keep in mind that once the 6013(g) election is made, it generally remains in effect for all future years unless it is revoked or terminated.

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