How a U.S. Citizen Filed Jointly With His Chinese Wife — Saving $8,200 in Taxes

problem

David, a U.S. software engineer earning $115,000 a year, married Mei — a Chinese national — in 2024. Mei had never lived or worked in the United States. When tax season arrived, David's accountant told him he had two options:

1. Married Filing Separately (MFS) — the default for couples with a nonresident alien spouse. Standard deduction: $15,750. No ITIN required for Mei, but David would lose several credits and pay significantly more tax.
2. Married Filing Jointly (MFJ) — requires treating Mei as a U.S. tax resident, obtaining an ITIN for her, and making a formal §6013(g) election. Standard deduction: $31,500.

The difference in standard deduction alone — $31,500 vs $15,750 — translated directly into $8,200+ in tax savings at David's marginal rate. David wanted to file jointly, but didn't know how to get Mei's ITIN without her flying to the U.S.

approach

We assessed David and Mei's situation and confirmed they qualified for the MFJ election under IRC §6013(g). Our process:

1. Drafted the §6013(g) Election Statement — a signed declaration by both David and Mei confirming they choose to have Mei treated as a U.S. resident for the entire tax year. Both spouses must sign this document.
2. Prepared Form W-7 — selecting Reason "e" (Treaty Benefits / Spouse of U.S. citizen or resident alien filing a joint return). This is the correct reason code for a foreign spouse ITIN in an MFJ scenario.
3. Certified Mei's passport remotely — as an IRS Certifying Acceptance Agent (CAA), we verified Mei's Chinese passport via video call. No passport mailing required — the IRS accepts a CAA-certified copy instead of the original.
4. Assembled and mailed the complete package to the IRS Austin ITIN Operation: Form W-7 + Form 1040 (paper) + §6013(g) statement + certified passport copy.

Key detail: because Mei is applying for an ITIN simultaneously with the tax return (not in advance), the package must be mailed — e-filing is not available when submitting a W-7 with the return.

outcomes

• ITIN approved for Mei in 58 days — CP565 notice sent directly to their U.S. address
• Filed Married Filing Jointly with $31,500 standard deduction
• Tax savings vs MFS: approximately $8,200 (24% bracket on the $15,750 additional deduction)
• No passport mailed, no U.S. visit required for Mei
• §6013(g) election properly documented for IRS records
• Mei's Chinese income (zero, as she was not employed) did not affect their U.S. tax liability

body (full article)

When a U.S. citizen marries a foreign national, the question comes up every tax season: should I file jointly or separately?

The answer almost always comes down to numbers — and the numbers heavily favor Married Filing Jointly (MFJ), if done correctly.

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The Two Filing Options for U.S. Citizens With Foreign Spouses

Option 1: Married Filing Separately (MFS)

This is the IRS default when one spouse is a nonresident alien. No ITIN is needed — you simply write "NRA" (Non-Resident Alien) in the space for your spouse's tax ID. Simple, but expensive.

MFS in 2025 means:

• Standard deduction: $15,750 (half of MFJ)
• No Earned Income Tax Credit
• No American Opportunity Credit (in most cases)
• Child and Dependent Care Credit eliminated
• Student loan interest deduction phased out faster

Option 2: Married Filing Jointly (MFJ) via §6013(g) Election

Under Internal Revenue Code §6013(g), a U.S. citizen (or resident) can elect to treat their nonresident alien spouse as a U.S. tax resident for the entire tax year. This requires:

• An ITIN for the foreign spouse
• A signed §6013(g) election statement attached to the return
• Reporting both spouses' worldwide income for that year and all future years (until the election is terminated)

MFJ in 2025 means:

• Standard deduction: $31,500
• Access to all joint-filing tax credits
• Potentially lower effective tax rate due to wider brackets

For David and Mei, the math was clear: $31,500 − $15,750 = $15,750 in additional deduction, worth $3,780 in direct tax savings at the 24% rate — plus restored access to credits David had been losing for years.

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The §6013(g) Election: What You're Actually Agreeing To

The election is powerful, but it comes with obligations worth understanding before you sign:

1. Worldwide Income Reporting Once the election is in effect, both spouses must report their worldwide income to the IRS. If Mei had been employed in China, her Chinese salary would appear on the U.S. return (though the Foreign Earned Income Exclusion and Foreign Tax Credit can offset much of the impact).

In David and Mei's case, Mei had no income — making the worldwide income requirement a non-issue.

2. No Treaty Benefits While Election is Active During years the election is in effect, neither spouse can claim tax treaty benefits as a resident of a foreign country. For most Chinese nationals, this is not a significant limitation — the U.S.-China tax treaty does not provide major benefits for wage income.

3. The Election Is Sticky — But Reversible The election remains in effect until formally terminated. Termination requires IRS notification, and once revoked, the election generally cannot be reinstated. It is not a one-time-permanent decision, but reversing it requires deliberate action.

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The ITIN Application Process for a Foreign Spouse

The W-7 reason code "e" — Treaty Benefits / Filing jointly with U.S. citizen or resident — is specifically designed for this scenario.

What made this case straightforward:

• Mei had a valid, unexpired Chinese passport
• There was no question about the filing year or residency status
• The §6013(g) statement was drafted correctly with both signatures before submission

What could have caused problems:

• Submitting a photocopy of the passport without CAA certification (rejected ~22% of the time for this reason alone)
• Selecting the wrong reason code on Form W-7
• Forgetting to attach the §6013(g) statement to the return
• Filing electronically (not permitted when submitting W-7 with return)

Because we handled the CAA passport certification remotely, Mei never needed to mail her original passport to the IRS or fly to the U.S. for any step of the process.

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Standard Deduction Comparison (2025 Tax Year)

• Filing Status: Married Filing Jointly (MFJ) · Standard Deduction 2025: $31,500
• Filing Status: Married Filing Separately (MFS) · Standard Deduction 2025: $15,750
• Filing Status: Single · Standard Deduction 2025: $15,750
• Filing Status: Head of Household · Standard Deduction 2025: $23,625

For a couple in the 22% or 24% tax bracket, the difference between MFJ and MFS standard deductions represents $3,465 – $3,780 in direct tax savings — before accounting for any restored credits.

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Is This Right for Every Couple?

MFJ via §6013(g) is not always the better choice. Situations where MFS may be preferable:

• The foreign spouse has significant income in their home country that would be pulled into U.S. taxation
• The foreign spouse holds assets subject to FBAR/FATCA reporting that the couple prefers to keep outside U.S. visibility
• The couple is separated or planning divorce and does not want joint tax liability
• The foreign spouse's home country has a tax treaty with the U.S. that provides meaningful benefits only available to non-residents

For David and Mei — no foreign income, no large overseas assets, and a clear tax savings of $8,200 — MFJ was the right answer. But every couple's situation is different, and we always recommend reviewing the full picture before making the election.

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Timeline

• Step: Initial consultation · Day: Day 1
• Step: §6013(g) statement drafted and signed · Day: Day 3
• Step: W-7 prepared, passport certified via video call · Day: Day 5
• Step: Complete package mailed to IRS · Day: Day 7
• Step: IRS processing begins · Day: Day ~21
• Step: CP565 ITIN approval notice received · Day: Day 58
• Step: Amended / final 1040 filed with ITIN · Day: Day 65

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Frequently Asked Questions

Q: Can we e-file when applying for Mei's ITIN at the same time as the tax return? No. When submitting Form W-7 with a tax return simultaneously, the IRS requires paper filing by mail. E-filing is only possible after the ITIN has already been issued.

Q: What if the ITIN isn't approved before the tax deadline? File for an extension (Form 4868) by April 15. Once the ITIN arrives, submit the return. The §6013(g) election is made on the return itself, so the date the return is filed determines when the election takes effect.

Q: Does Mei need to report her Chinese bank accounts to the IRS? Once the §6013(g) election is in effect, Mei is treated as a U.S. resident for tax purposes. If she has foreign financial accounts exceeding $10,000 in aggregate at any point during the year, FBAR filing (FinCEN Form 114) and potentially Form 8938 (FATCA) apply. This is a critical consideration before making the election.

Q: Can we claim the Child Tax Credit after filing jointly? Yes — if David and Mei have qualifying children, MFJ status opens up the full Child Tax Credit (up to $2,000 per qualifying child for 2025), which is partially or fully unavailable under MFS.

Q: What happens if we divorce after making the §6013(g) election? Legal separation or divorce terminates the election automatically. Future returns would be filed under the applicable single status.