Filing Status

[Reviewed 2/6/2024]

Federal Filing Status

For nonresident aliens (who must use the 1040-NR) there are only two filing status options for your federal return:

• Single - if you are not married.

• Married Filing Separately - if you are married.

  • if you are married and your spouse also has taxable U.S. income, the spouse will file a separate 1040-NR and 8843

  • if your spouse does not have taxable income in the U.S. but is present in the U.S. the spouse will file 8843.

  • if your spouse is not present in the U.S. during the tax year, the spouse has no filing requirements.

This is based upon your status (single or married) on December 31 of the tax year that you are filing. It does not matter whether your spouse is present in the U.S.  

On the 1040-NR, it does not ask any information about the spouse.

Oregon Filing Status

Oregon (and perhaps other states) require that you file the Oregon income tax return (OR-40-N for nonresident aliens on F or J visa) using the same status as the federal form: Single or Married Filing Separately. 

If you are married and your spouse has taxable U.S. income, you spouse will be required to file a separate federal and Oregon income tax return.

On your Oregon return you will enter your spouse's name, birth date and Social Security number (leave blank if none). Check boxes to indicate if the spouse has applied for an ITIN (which includes SSN) but does not yet have it. 

 SUGGESTION: If your spouse is not filing their own federal and Oregon income tax return, you might consider including a statement regarding spouse information. Include:

• Spouse's name

• if the spouse has no SSN or ITIN, state that fact, 

• that the spouse did not have any taxable income, 

• and whether they were present in the U.S. during the tax year.

This might be helpful to explain why the spouse is not submitting an Oregon return (which would be expected if a couple is filing "married filing separately).