Is marriage in india recognized in usa2/13/2024 resident, you may be able to use head of household filing status. If you and your spouse do not choose to treat the nonresident spouse as a U.S. resident at the beginning of the tax year but was at the end of the year, and the other was not a U.S. This includes situations in which one of you was not a U.S. ![]() ![]() resident within the meaning of Internal Revenue Code (IRC) section 7701(b)(1)(A) and the other is not, you can choose to treat the nonresident spouse as a U.S. If, at the end of your tax year, you are married and one spouse is a U.S.
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