Filing Taxes When Married to a Non-US Citizen: Resident vs Nonresident Alien Status

This is super helpful, thank you! I'm still confused about the Substantial Presence Test though. How exactly do I calculate it? Do I literally need to count every day she was in the US on her tourist visa? Also, since she's been here for 6 years total (some on B1/B2, some on F1), does that mean her F1 days in the 6th year DO count toward the test?

For the Substantial Presence Test, you need to be physically present in the US for at least 31 days during the current year AND 183 days during a 3-year period that includes the current year and the 2 years immediately before. But there's a weighted formula: count all days in the current year, 1/3 of days in the first preceding year, and 1/6 of days in the second preceding year. Yes, for F1 visa holders, after the 5-calendar-year exemption period, their days DO start counting toward the test. So if she's been here for 6 years and some of that was on F1, then her F1 days in the 6th year would count. You don't need to count every single day from all 6 years - just focus on the 3-year calculation with the weighted formula I mentioned.

How accurate is this service? I'm in a similar situation with my husband from Korea who's been here 4 years (mix of tourist visa and now marriage-based green card process), and I'm stressing about messing up our taxes. Does it actually help with the forms too or just tell you what status to use?

Did you still need to talk to a tax professional after using this? My wife is from Ukraine and has been here on a mix of visas for 7 years, and last time H&R Block charged us $400 just to look at our documents and then told us we needed a "specialist" who would charge even more. Would rather not waste money again if this actually works.

The accuracy was spot-on based on everything I researched. It correctly identified my husband's status and explained why certain days counted and others didn't. The substantial presence test is complicated with the weighted formula, and taxr.ai broke it down day by day. It doesn't prepare your actual tax return forms, but it gives you a detailed report explaining your spouse's tax status and the best filing options based on your specific situation. The report was incredibly helpful when we prepared our return using standard tax software. No, we didn't need a tax professional after using taxr.ai. We took the report they provided and used TurboTax to file ourselves. Saved us hundreds compared to what international tax specialists charge. I've heard too many horror stories about regular tax preparers giving incorrect advice on international situations, so having that detailed analysis beforehand made us much more confident.

How exactly does this work? Do they just call the IRS for you? Seems like something I could do myself, but I've literally never gotten through no matter what time of day I call.

This sounds like a scam. Why would I pay someone else to call the IRS when I can just keep trying myself? And how do they magically get through when millions of people can't? The IRS doesn't have some special line for third parties.

They don't just call for you - their system navigates the complicated IRS phone tree and gets you in the callback queue using some kind of technology that keeps redialing when lines are busy. When they secure your spot, they connect you directly with the IRS. You're the one talking to the IRS agent, not them. I thought the same thing at first - that I could just keep trying myself. But after 23 attempts over two weeks and never getting through (either busy signals or disconnected after waiting), I was desperate. They got me connected in about 12 minutes when I'd wasted hours trying myself. It's definitely not a scam. They don't ask for any personal tax information or pretend to be the IRS. They're just solving the problem of getting through the overwhelmed phone system. I was skeptical too until I tried it and finally got my questions answered by an actual IRS representative. When you're dealing with complicated international tax situations like mixed-status marriages, sometimes you really need to speak to someone official.

Thanks for mentioning this! I had no idea there was a "First-Year Choice" option. Would this be better than the Section 6013(g) election in some cases? And does making either of these elections affect her immigration process at all? That's my biggest worry.

The First-Year Choice (technically called the "First-Year Election" under Section 7701(b)(4)) can be better in some situations since it only applies to the specific tax year, while the 6013(g) election continues until you revoke it or certain terminating events occur. So it gives you more flexibility year to year. Making tax elections generally doesn't affect immigration processes negatively. In fact, filing taxes properly while on a non-immigrant visa can actually help demonstrate compliance with US laws during the green card process. My husband's immigration attorney actually recommended we make the appropriate tax elections to show financial integration as part of our marriage evidence. Just make sure you attach all the required statements explaining the election to your tax return - whether you choose the First-Year Election or the 6013(g) election. Documentation is critical with these special situations.

This is so important! My wife is from Germany and has investment accounts there - we had no idea we needed to report those when we made the election to file jointly. Also had to file foreign bank account reports (FBARs) for her accounts over $10,000. The IRS doesn't make this clear at all.

Yes, we were able to get her complete I-94 travel history from the CBP website, which shows all her entries and exits since 2018. It's actually quite detailed and shows the visa class for each entry, though like you mentioned, some of the earlier entries aren't as clear about which specific visa was used. One thing that's been confusing me is the timing aspect you mentioned. Since her F1 expired in January 2024 and we got married in September 2023, does that mean her status changed mid-year for tax purposes? We filed the I-485 (adjustment of status) in October 2023, so she's been in a kind of limbo status since her F1 expired. Also, regarding the worldwide income requirement - she literally has no income from Brazil or anywhere else. Her family there isn't wealthy and she's been a full-time student here. But I want to make sure I understand this correctly - if we make the election to file jointly, we'd still need to report $0 foreign income, right? Are there specific forms for that or just include it in the regular joint return? The timing requirements you mentioned have me worried. Is there a deadline for making these elections, or can we decide when we actually file our 2024 taxes next year?

You're asking great questions! Let me help clarify the timing and status issues: Regarding mid-year status changes - yes, your wife's status likely did change during 2024 for tax purposes. When her F1 expired in January 2024, she transitioned to what's called "authorized stay" while her I-485 is pending. This authorized stay period generally DOES count toward the substantial presence test, unlike her F1 days during the 5-year exemption period. For the worldwide income reporting - absolutely correct that you'd report $0 if she truly has no foreign income. You don't need special forms just to report zero foreign income on a joint return, but you do need to be thorough. This includes any foreign bank accounts (even with minimal balances), investment accounts, or other financial interests. The key is being complete and accurate. Regarding timing - this is crucial. The Section 6013(g) election to treat a nonresident alien spouse as a resident must be made on your original return (including extensions) for the tax year. You can't make this election on an amended return. The First-Year Election mentioned by others has similar timing requirements. Given that her I-94 shows detailed entry/exit records, you should be able to calculate the substantial presence test accurately. But with her status transition mid-2024, I'd really recommend getting that professional determination before the filing deadline to avoid missing any election opportunities. The fact that she has no foreign income does simplify things significantly - one less complexity to worry about!

This is incredibly helpful, thank you! I'm definitely starting to understand why everyone keeps emphasizing getting the substantial presence test calculation right first. The point about the 6013(g) election continuing for subsequent years is something I hadn't considered - that could definitely impact us as her status changes through the green card process. One question about the documentation requirements you mentioned - are these specific IRS forms that need to be attached, or are we talking about written statements we prepare ourselves? I want to make sure we don't miss anything critical if we do end up needing to make an election. Also, you mentioned that the calculation might be simpler than I think once the F1 exemption rules are properly applied. Since she's been here 6+ years but most of that was on F1 status, am I right in thinking that only her days in 2024 (after F1 expired) plus any earlier tourist visa days would count toward the 183-day requirement? The F1 days from years 1-5 wouldn't count at all, and F1 days from year 6 onward would start counting? I'm trying to wrap my head around whether we're looking at a clear-cut resident alien situation or if it's more borderline and we'd need to make an election.