Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Filing Status and Dependents

Summary

Topic Summary

A nonresident alien filing Form 1040-NR cannot have a Married Filing Jointly or a Head of Household filing status. Generally, all unmarried nonresident aliens use the Single filing status.

Spouses and dependents with exempt days in J-2 or F-2 immigration status, each must file a Form 8843.

In some cases, single individuals may qualify for Qualifying Surviving Spouse. See Form 1040-NR instructions for details.