If you meet the conditions of the substantial presence test, you are considered to be a U.S. resident for U.S. International tax purposes. If you qualify as a U.S. resident under the substantial presence test, you may be able to have your nonresident spouse treated as a U.S. resident for tax purposes even if your spouse does not qualify under the substantial presence test.
What are the Benefits of Treating a Nonresident Spouse as a Resident?
If you elect to treat your nonresident spouse as a resident for U.S. taxation purposes, in the year that you make that election, both you and your nonresident spouse will be taxed on your worldwide income. IRS – Nonresident Spouse Treated as a Resident. In Read more