If you’re married to a non-American spouse, the implications on your tax returns will vary on a case-to-case basis.

• If you’re planning to have your spouse apply for a green card, you may want to file jointly. However, once your spouse has finally obtained a green card, his/her income will be subject to tax wherever you live.
• If your spouse is earning income from self-employment, you may want to file separately in order to prevent his/her income from being taxed.
• If your spouse is earning asset-generated income, a “married, separate” filing status will not subject your spouse’s income to tax. However, if your spouse does not generate any income, you may want to consider using the “married, joint” status for filing. This way, you can enjoy larger deductions with no additional taxable income.

There are many other possible scenarios that would require professional advice from expat tax specialists. A accounting associations can give you the best advice on how to proceed with filing for your foreign spouse.