Tax Implications of Getting Married as an Immigrant in the US

How Marriage Changes Your Tax Filing Status

The year you get married, your filing status changes on December 31. Even if you married on December 31, you are considered married for the entire tax year. You can no longer file as Single - your options become:

• Married Filing Jointly (MFJ): one combined return for both spouses
• Married Filing Separately (MFS): separate returns for each spouse

The choice between these two statuses has significant consequences for your tax bill, your eligibility for credits, and how your spouse's income is treated.

Married Filing Jointly: Benefits and Risks

MFJ is the more common choice and often results in a lower tax bill. Benefits include:

• Access to the full Child Tax Credit ($2,000 per qualifying child in 2024)
• Eligibility for the Earned Income Credit (if income qualifies)
• Higher income thresholds before phase-outs apply
• Standard deduction of $29,200 (2024, for MFJ)

The main risk: both spouses are jointly and severally liable for the entire tax bill. If your spouse has unreported income or tax fraud, you can be held responsible. An "innocent spouse" claim may provide relief, but it requires separate IRS proceedings.

Married Filing Separately: When It Makes Sense

MFS results in higher tax rates and eliminates several credits, but it may be preferable if:

• You live in a community property state (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, Wisconsin) and want to limit exposure to your spouse's tax issues
• One spouse has large medical expenses - MFS can preserve a lower AGI, making it easier to meet the 7.5% AGI threshold for medical deductions
• You are pursuing income-driven student loan repayment and want to exclude your spouse's income from the calculation

The Nonresident Spouse Election

If your spouse is a nonresident alien (does not pass the Substantial Presence Test and is not a green card holder), you cannot automatically file jointly. You have two options:

Option 1 - File Separately: Your spouse files as a nonresident alien (Form 1040-NR) reporting only US-source income. You file as Married Filing Separately.

Option 2 - Make the Section 6013 Election: You and your spouse jointly elect to treat the nonresident spouse as a US resident for the entire year. This allows you to file MFJ, but brings your spouse's worldwide income into the US tax system. The election is made by attaching a statement to your return and is permanent unless revoked.

The election can lower your tax bill if your spouse has little or no foreign income. It raises your bill if they earn significant income abroad.

Social Security Numbers and ITINs

To file a joint return, both spouses need either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN).

• SSNs are available to those authorized to work in the US
• ITINs (applied for via Form W-7) are for those who have US tax filing obligations but are not eligible for an SSN

Without an SSN or ITIN for your spouse, you cannot file jointly. Apply for the ITIN before the filing deadline - processing typically takes 7 to 11 weeks.

Community Property States

If you live in a community property state, income earned by either spouse during the marriage is generally owned 50/50. This affects how income is split on MFS returns. Each spouse reports half of all community income, regardless of who earned it. This rule can significantly complicate separate returns.

Impact on Credits and Deductions

Your First Married Filing: Know Your Options

Marriage introduces tax complexity, especially for immigrant couples navigating different residency statuses. The decisions you make in your first married filing year can have lasting consequences. Start the free 5-minute diagnostic to understand your best filing strategy.