I am doing the taxes for a nonresident alien (the taxpayer.) The taxpayer's spouse does not work and is also a nonresident alien. The taxpayer works in the US and has a TIN. They are filing out form W7 for the spouse. The spouse does not have a TIN number yet. Can they file joint on a paper 1040 and mark "applied" for the spouses TIN and attach a copy of the W7? If they can, what IRS publication can I show for evidence that this is legal? I would like to find a way to get this to work because it is more advantageous for the married couple to fill joint. They have been extended and the tax return will not be due until Oct.

Sorry, non-resident aliens CANNOT file a joint return.

In some cases, if the non-resident alien is from Mexico, Canada, South Korea or India, he MAY be able to claim the spouse as a dependent.

But NO joint return EVER!

No; 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 is a nonresident alien, you can choose to treat the nonresident as a U.S. resident if both spouses so elect. Even If a U.S. citizen or resident alien is married to a nonresident alien, a joint return may not be filed unless both spouses file an election with the IRS to treat the nonresident alien as a resident alien.

Okay guys. Thanks for those answers. But you are missing the point that they are both nonresident aliens in this country due to a war. Can some one please give me an IRS publication number?

Okay guys. Thanks for those answers. But you are missing the point that they are both nonresident aliens in this country due to a war. Can some one please give me an IRS publication number?



If you are admitted as a refugee, you must apply for a green card one year after coming to the US. As a refugee, you may work immediately upon arrival to the US. When you are admitted to the US, you will receive a Form I-94 containing a refugee admission stamp. Generally, the TP cannot file as married filing jointly if either spouse was a non-resident alien at any time during the tax year. However, non-resident aliens married to U.S. citizens or residents can choose to be treated as U.S. residents and file joint returns, So, unless you become a US resident either under the INS rule/IRS rule, you can’t file your return as mfj.I guess there is NO specific IRS Pub. For refugee tax return.
Publication 519 (2012), U.S. Tax Guide for Aliens (http://www.irs.gov/publications/p519/index.html)