- 可以将另一位 NRA 配偶视为 RA 并联合申报（Married Filing Jointly）。这通常是最优的办法。除了 RA + NRA 外，Dual-Status Alien + NRA 甚至 Dual-Status Alien + Dual-Status Alien 都可以使用这以方法联合报税，只要其中一人在年底的时候是居民即可。
参见 IRS 说明：
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.
若选择将 NRA 配偶视为 RA：
- 两人的联邦个人所得税都按 RA 计算，社保（Social Security）和 Medicare 仍然可按 NRA 计算；参见 Aliens Employed in the U.S. – Social Security Taxes.
- 两人必须联合申报（即不能选择将 NRA 配偶视为 RA 然后又两人分开申报）。
- 作为 RA 两人都必须申报全球（美国境内 + 美国境外）收入。
- 除个别例外，两人均不能申请外国居民享受的 tax treaty benefits。IRS 原文：Generally, neither you nor your spouse can claim tax treaty benefits as a resident of a foreign country for a tax year for which the choice is in effect. However, the exception to the saving clause of a particular tax treaty might allow a resident alien to claim a tax treaty benefit on certain specified income.