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NRA Spouse Tax Planning

Comprehensive tax planning for US citizens married to non-resident aliens — §6013(g) election, community property, ITIN, QDOT estate planning, and joint filing optimisation.

Your Situation

Your Earned Income ($)

Spouse's Income ($)

Children

Spouse's Country

Spouse Has ITIN?

Combined Net Worth ($)

Key Rules

§6013(g) Election — Irrevocable: Once you elect to treat your NRA spouse as a US resident for tax purposes (MFJ), the election can only be terminated by: (1) revocation (which is irrevocable — can never re-elect), (2) spouse becomes US citizen/resident, (3) death, or (4) divorce.

Dual FEIE: If both spouses have foreign earned income, BOTH can claim FEIE. That's up to $260,000 excluded ($130k × 2) for 2025.

Spouse's Worldwide Income Exposed: Under §6013(g), your NRA spouse's worldwide income becomes subject to US tax. This may or may not be beneficial — calculate both scenarios.