Q: F1 Student Married to US Citizen – Filing Taxes Jointly or Separately?

A: There are some circumstances that allow a married person to file taxes as Head of Household (HOH) but from an immigration perspective it is best to file taxes as "married". Similarly, filing taxes as Married Filing Separately (MFS) can sometimes be beneficial or necessary for tax purposes, depending on your specific circumstances that are appropriate to go over with a CPA or tax attorney. However, for immigration purposes, it may raise a "red flag" causing immigration to inquire more as to why you chose to file "MFS". So, for immiggration purposes, it is best to file as married filing jointly.

A: Your tax filing choice as an F1 student married to a US citizen depends on several key factors. Filing jointly could potentially provide tax benefits like increased standard deductions and credits, which might lower your overall tax burden as a couple.

However, since you haven't applied for permanent residency yet, you'll need to determine your tax residency status first. If you've been in the US for less than 5 calendar years, you're likely considered a nonresident alien for tax purposes under the substantial presence test. In this case, you and your spouse would generally need to file separately unless you choose to treat you (the nonresident spouse) as a resident alien by making a special election using Form 1040 and attaching a statement.

Before making this decision, consider that filing jointly means both you and your spouse become responsible for each other's tax liabilities. You might want to calculate your taxes both ways - jointly and separately - to determine which option results in a lower total tax bill. Given the complexity of your situation involving fellowship income and international student status, you should consult with a tax professional who can review your specific circumstances and help you make the best choice for your situation.