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. This includes situations in which one of you is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other is a nonresident alien at the end of the year.
If you and your nonresident alien spouse do not make the election to treat your nonresident alien spouse as a U.S. resident alien, you may be able to use head of household filing status. To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse.
税务居民不能申请外国居民享受的 tax treaty benefits，但中美税务协议规定的豁免情形除外；该条款原文为：「Notwithstanding any provision of the Agreement, the United States may tax its citizens. Except as provided in paragraph 2 of Article 8, paragraph 2 of Article 17, and Articles 18, 19, 20, 22, 23, 24 and 26 of this Agreement, the United States may tax its residents (as determined under Article 4).」 这些豁免情形包括联属企业、退休金、政府服务、教师和研究人员、学生和实习人员、「其他所得」、「消除双重征税」等条款。简单说，普通的 J/F 等身份仍然可以享受免联邦税、 $5000 免税额等优惠。