Important
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For information call now:
(347) 989-4566
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Additional information
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Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
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Married Nonresident Alien
Married nonresident aliens who are not married to U.S. citizens or residents
generally must use the Tax Table column or the Tax Computation Worksheet for
married filing separate returns when determining the tax on income effectively
connected with a U.S. trade or business.
Exceptions.
Married nonresident aliens normally cannot use the Tax Table column or the Tax
Computation Worksheet for single individuals. However, you may be able to file
as single if you lived apart from your spouse during the last 6 months of the
year and you are a married resident of Canada, Mexico, South Korea, or are a
married U.S. national. See the instructions for Form 1040NR or Form 1040NR-EZ to
see if you qualify.
A nonresident alien generally cannot file as married filing jointly. However, a
nonresident alien who is married to a U.S. citizen or resident can choose to be
treated as a resident and file a joint return on Form 1040, Form 1040A, or Form
1040EZ.
If you do not make the choice to file jointly, file Form 1040NR or Form
1040NR-EZ and use the Tax Table column or the Tax Computation Worksheet for
married individuals filing separately.
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