Deep Dives18 min read
How to Make a 6013(g) Election for a Nonresident Spouse
A **6013(g) election** lets some married couples treat a **[nonresident spouse](https://www.irs.gov/individuals/international-taxpayers/nonresident-spouse)** as a U.S. resident for tax purposes so they can file **Married Filing Jointly (MFJ)** instead of **Married Filing Separately (MFS)**. The core question is simple: does the benefit of joint filing outweigh the cost of pulling the nonresident spouse into broader U.S. tax reporting? For some couples, MFJ improves the result. For others, it creates more exposure than value. As a practical default, you should not elect until you have modeled both filing paths and pressure-tested treaty and foreign-income consequences.
6013(g) electionnon-resident spousefiling jointly+2 more
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