Assertion: spouse | /r/HasProperty | nonresident alien
Facets:
Source sentences:
text: A similar set of rules applies if your spouse is a nonresident alien.
text: When Your Spouse Is a Nonresident Alien
text: The IRS allows you to claim this exemption for your spouse even if he or she is a nonresident alien; in that case, your spouse must have no gross income for United States tax purposes and satisfies the above listed conditions.
text: Attach a statement to your tax return, signed by both spouses, that states that one spouse is a nonresident alien and the other is a U.S. citizen or resident alien, and you are choosing to both be treated as US residents for the tax year.