Do both parents need to be U.S. citizens?
No. Only one parent needs to be a U.S. citizen. If one parent is not a U.S. citizen and does not have a Social Security Number, AND you want to file as ‘married joint’ or ‘married separate’, then the spouse will need an ‘individual taxpayer identification number’. Use the W-7 form. This must be presented in person with original documentation (passport or id card) to an IRS office, or mailed with certified or notarized copies of the documentation. You need to go to the consulate for the notarization (called ‘true copy’ at the consulate) and it costs $30. Alternatively, you can file as a head of household and just leave your spouse off the return.
