Married to a non-American: how you file
Many Americans abroad are married to someone who isn't American. That gives you choices other couples don't have, and the right one can save real money. Here's how each option works, and what to watch for.
The short version
- You can file as married filing separately, which usually keeps your spouse's income off your U.S. return.
- With a child at home, you may qualify as head of household, with better tax rates.
- You can choose to file jointly instead, but then your spouse's worldwide income goes on the return, and the choice carries on into later years.
- Joint accounts with your spouse go on your FBAR at their full balance.
1Your three options
| Option | How it works | |
|---|---|---|
| Married filing separately | Your return covers only your own income, and your spouse needs no U.S. tax number. Tax rates are higher than on a joint return, and some credits aren't available. | The default |
| Head of household | If you paid more than half the cost of your home and a qualifying child lived with you for more than half the year, you can usually file this way. For this, the IRS treats you as unmarried when your spouse is a nonresident. | Often best with kids |
| Married filing jointly, by choice | You choose to treat your spouse as a U.S. resident for tax. Their worldwide income goes on the return, they need an SSN or ITIN, and the choice stays in place for later years until it's ended. | Check first |
2When filing jointly helps, or hurts
Filing jointly gives you the joint tax rates and the larger standard deduction. It can make sense when:
- Your spouse has little or no income.
- Your spouse's income is taxed heavily where you live, so the foreign tax credit covers the U.S. tax on it.
It can cost you when:
- Your spouse has investments, pensions or a company abroad. Their local funds can become PFICs on your return, a company may need Form 5471, and their foreign assets count toward Form 8938.
- Your spouse's country taxes them lightly, so U.S. tax is left over on their income.
Once made, the choice applies to every later year until one of you ends it, and after that neither of you can make it again. We work out both ways before you decide.
Separate is the safe default. Joint is a choice to run the numbers on.
3Your spouse's accounts
- Joint accounts go on your FBAR, at their full balance.
- Accounts in your spouse's name alone don't, unless you can sign on them.
- Your spouse doesn't file an FBAR. Only U.S. persons do.
Left joint accounts off past FBARs or returns? If it wasn't deliberate and you live abroad, the Streamlined Foreign Offshore Procedures fix it with no penalty, if you qualify. The other routes are compared in IRS tax amnesty options for expats.
4Gifts between you
- Gifts to your spouse: the unlimited marital deduction doesn't apply when your spouse isn't a U.S. citizen. Up to $194,000 a year for 2026 ($190,000 for 2025) needs no gift tax return. Above that you file Form 709, though tax is rarely due because of the lifetime exemption.
- Gifts from your spouse: if they add up to more than $100,000 in a year, you report them on Form 3520. There's no tax on them.
- Adding your spouse to a title, such as a home or an account, can count as a gift.
Common questions
Does my spouse need a U.S. tax number?
Only if you file jointly, or in a few other cases. On a separate return, your spouse is shown as a nonresident, without a number.
Can we claim the child tax credit if only I am American?
Yes. Filing separately or as head of household, your own Social Security number is enough. On a joint return, one of you needs one. Each child needs one too. See the child tax credit abroad.
What if my spouse moves to the U.S. with me?
Then they may become a U.S. tax resident, through a green card or time spent in the U.S., and their worldwide income becomes taxable from then on. That's worth planning before the move.
Married to a non-American? We'll find the best way to file.
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Reviewed by Lewis Grunfeld, CPA. Based on IRS Publications 501 and 519 and Rev. Proc. 2025-32. General information, not advice for your specific situation.