If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U.S. resident.

• 如果，你们在每年的税务年底前结婚，一方是美国公民或永久居民，另一方是非居民，你们可把该非居民等视为居民。