US Citizen married to student on F1 Visa

[TaxTime829]

My US citizen client married a student on F1 visa from Vietnam in 2019.
The student has a social security card that says "Valid for work only"
Student has been in the US attending college for at least 2 years.
In 2018 the student filed a 1040NR tax return as a single nonresident alien.
Can't find info on the filing status for the 2019 tax return.
Anyone have experience with this?
Does the marriage allow them to file together... Married Filing Joint?

[ATSMAN]

I bet the US citizen is going to sponsor the F1 student for a Green Card pronto. If the paperwork has been submitted and the F1 student meets the substantial presence test then they can file MFJ.

[TaxGuyBill]

The spouse is a Nonresident Alien

A Nonresident Alien can't file a Joint return, so by 'default', they would file Separately.

However, they have the option to file an ELECTION to treat the Spouse as a Resident Alien, and file a Joint tax return. That is likely the best option, but you need to file the election.



Nonresident Spouse Treated as a Resident

If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U.S. resident. This includes situations in which one spouse is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other spouse is a nonresident alien at the end of the year.

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. You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years. 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. It should contain the following information.

• A declaration that one spouse was a nonresident alien and the other spouse a U.S. citizen or resident alien on the last day of your tax year, and that you choose to be treated as U.S. residents for the entire tax year.
• The name, address, and identification number of each spouse. (If one spouse died, include the name and address of the person making the choice for the deceased spouse.)

https://www.irs.gov/publications/p51...link1000222193