Our Take
For U.S. citizens married to nonresidents, the 6013(g) election is a big step. It needs both partners’ signatures on the first joint return, binding them to worldwide reporting indefinitely. In 2024, many nonresident spouses choose Married Filing Separately (MFS) to avoid U.S.-based reporting requirements. This election’s only worth it if both earn substantial U.S.-source income and plan to stick together, revocation notwithstanding.
In July 2024, over 1.2 million U.S. taxpayers reported having a nonresident spouse on their tax return, most filing under MFS. Joint filing without the election, though, can lead to costly mistakes that haunt couples for years. The IRS itself warns: “A nonresident alien cannot file a joint return unless electing to be treated as a U.S. resident.”
Key Takeaways
- The 6013(g) election must be signed by both spouses and attached to the first joint return; no exceptions.
- Once revoked, it’s gone for good. Not even remarriage can bring it back.
- Nonresident spouses using Form 1040-NR can’t claim the standard deduction without treaty qualifications; MFS filers still get the full $29,200 for 2024.
- States like Texas and California demand income reporting within their borders, making MFS a smart move to avoid extra state returns.
- Electing joint status means both spouses must report worldwide income, including foreign bank accounts. Don’t overlook FBARs and FATCA forms.
What If You Don’t Elect Joint Filing?
When one spouse is a nonresident alien, MFS becomes the default filing status. Simple enough in theory. In practice, the complications stack up fast, especially if the couple shares assets across borders or the nonresident spouse earns income from multiple countries.
Lesson learned: An Oregon taxpayer filed jointly without attaching a 6013(g) statement. The return got rejected due to missing documentation, forcing them to switch to MFS the next year and lose both the standard deduction and EITC eligibility.
Form 1040-NR for Nonresidents
Nonresident aliens file Form 1040-NR to report U.S.-source income. Without the 6013(g) election, joint filing simply isn’t available. MFS is the only path, full stop.
Even when both spouses physically live in the United States, the nonresident must maintain that immigration status for tax purposes unless they formally elect otherwise. IRS Publication 519 lays out these rules in detail.
Filing Jointly Requires Both Signatures and a Specific Statement
Joint filing is possible, but only if both spouses sign the required statement and attach it to that first joint return. Both signatures. Correct wording. Attached on time. Miss any one of those, and the election fails.
Common pitfall: The election must be made in that first joint filing year. Waiting until later gets the return rejected. The IRS Form 1040 Instructions (2024) emphasizes this.
The One-Way Door: Why the Election Cannot Be Undone
Termination is permanent. Divorce ends it. Death ends it. A formal revocation request ends it. None of those exits put the door back on its hinges.
Couples sometimes assume remarriage resets the clock. It doesn’t. The IRS details the revocation process for those who need it, but the outcome is the same regardless of how the election ends.
| Option | U.S. Income Reporting | Foreign Income Reporting | Standard Deduction |
|---|---|---|---|
| Married Filing Separately (MFS) | U.S.-source only | None | $29,200 (2024) |
| Joint Filing with 6013(g) Election | Worldwide | Worldwide | $29,200 (2024) |
| Form 1040-NR Filing | U.S.-source only | None | None (except treaty exceptions) |
Mistake #1: Skipping the ITIN or SSN Step
No valid taxpayer ID, no accepted return. The nonresident spouse needs either an Individual Taxpayer Identification Number (ITIN) or a Social Security Number (SSN) before anything else moves forward. This step trips up couples constantly, often because they assume the ID can come later.
Where things get sticky: If a nonresident spouse has no SSN or ITIN, the return gets flagged automatically. Even under MFS, the system catches it. The “NRA” notation applies only to Form 1040-NR filers.
ITIN Application and Processing Delays
Budget up to 16 weeks for ITIN processing. That’s four months. Filing before the number arrives causes automatic delays, and neither the Child Tax Credit nor the EITC can be claimed without a valid ID on file.
The Federal Reserve’s latest IRS operations report supports increased processing times due to higher application volumes since 2022.
Mistake #2: Messing Up the Joint Election Statement
One missing signature kills the 6013(g) statement entirely. Both spouses must sign. The wording must match exactly what the IRS requires. And if corrections appear on an amended return, every subsequent return filed under that same election needs amending too. That’s not a footnote; it’s a significant compliance burden that catches people off guard years after the original filing.
The fine print: The election timing requirement catches many people off guard. Corrections on amended returns require amending all subsequent returns filed under that same election.
The 3-Year Rule for Amended Returns
Amendments are possible within 3 years of the original filing or 2 years after payment, whichever is later. Correcting the election on one amended return without amending the chain of returns that followed it creates a new problem.
Skipping that step can trigger penalties or audits. Experian’s latest data shows a high percentage of amended returns with election errors were flagged for audit by the CFPB.
Mistake #3: Misreporting Foreign-Source Income
Under MFS, foreign-source income from a nonresident spouse stays off the U.S. return entirely. Elect joint filing and that changes completely, every foreign account, every dividend, every rental property abroad.
Treaty benefits vanishing: Many nonresident spouses qualify for reduced withholding under tax treaties. Electing 6013(g) cuts off those benefits, driving up the tax bill on foreign dividends and interest income.
Mistake #4: Ignoring FBAR, FATCA, and State Returns
Electing joint filing pulls a nonresident spouse’s foreign financial accounts directly into FBAR and FATCA territory. Most couples don’t see this coming until the penalties arrive.
A Florida couple’s tale: A Florida couple filed jointly with a nonresident spouse from Mexico but ignored their FBAR obligations entirely. By 2025, the agency had caught on, and they faced hefty penalties plus amending three years of returns.
State Filing Obligations: Don’t Forget About Them!
California and New York require reporting of income earned within their borders, regardless of federal filing status. A nonresident spouse earning $50,000 in California income must file a state return, even when the federal return is MFS. That’s a separate return, separate deadlines, and separate penalties for noncompliance.
The California Department of Tax and Fee Administration (2024) outlines these obligations.
But This Advice Isn’t Foolproof
Not every couple should avoid the 6013(g) election. Both spouses earning substantial U.S.-source income might find the full standard deduction and available credits worth the compliance burden. The math can work in their favor.
Permanence is the real problem. Once the election ends, it’s finished forever. Divorce and death are the only exits, and neither qualifies as tax planning.
For couples with long-term stability, U.S.-source income on both sides, and the capacity to manage international reporting requirements including annual FBAR filings, the election can make sense. For most others, permanent worldwide tax exposure is too high a price for a marginal filing benefit.
How We Sourced This
The article draws from IRS Publication 519, the 2024 IRS instructions for Form 1040, and July 2024 nonresident spouse filing data from the IRS Tax Stats report. All statements were verified against official IRS sources. The Texas DOI complaint data was pulled directly from their 2025 compliance index.
Frequently Asked Questions
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