我和我先生选择的是联合报税，在北京的美国大使馆办理的。我不记得具体手续，不过好像不是很复杂，我带着护照和复印件，填写一个W-7的表格并签字，老公带着他的税单，窗口办理完了以后，就让我们等6-8个星期的工作日，我就可以收到一个税号，来做联合报税。（老公报税的时候，如果填写已婚，就要填写配偶的税号，因为我没有美国的社会保险号，所以需要一个税号来做联合报税）我记得是6月份办理的，实际收到文件已经10月份了。。。。。。我觉得联合报税也是一项间接证明夫妻关系真实性的材料。
关于公民与海外配偶联合报税说明
美国税务局关于公民与海外配偶联合报税说明。有关网页链接可以参考：http://www.irs.gov/businesses/small/international/article/0,,id=96734,00.html
U.S. Citizens and Resident Aliens Abroad - Nonresident Alien Spouse 美国公民或永久居民与海外配偶
Election to File Joint Return 选择联合报税
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.
如果，你们在每年的税务年底前结婚，一方是美国公民或永久居民，另一方是非居民，你们可把该非居民等视为居民。这里包括在税务年头是非居民而在年底前成为居民的人，或一整年都是非居民的人。
If you make this choice, the following two rules apply: 如果你们作这样的选择，要尊受下面规定：
You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect
你和你的配偶被等视为居民，在做出选择以后的所有税务年里，作收入报税。
You must file a joint income tax return for the year you make the choice
你们一定要在做出选择的头一年联合报税
If you make this choice, you and your spouse are treated as residents for your entire tax year for the purpose of your federal individual income tax return, and for the purpose of withholding U.S. federal income tax from your wages. However for the purpose of Chapter 3 withholding you may still be treated as a nonresident alien. Refer to Withholding of Tax on Nonresident Aliens and Foreign Corporations (Chapter 3 of the IRC) in Tax Withholding Types. In addition, you may still be treated as a nonresident alien for the purpose of withholding Social Security and Medicare tax. Refer to Aliens Employed in the U.S. – Social Security Taxes.
如果你们做了选择，你和你的配偶被等视为居民，在一整税务年里，作联邦收入报税和工资的联邦税预扣。例外是第三章联邦预扣税海外配偶仍被视为非居民。参考非居民或海外公司法（IRC第三章）的预扣税条例。还有你可能在社会安全税和医疗税上被视为非居民。参考社安法中有关美国雇佣的海外居民条例。
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 and you are both taxed on worldwide income. 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. You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years.
通常你和你的配偶都不允许再到做为居民的其他外国报税，你们全球的收入都应在美国申报。也有例外作为税务法的特殊储蓄目的居民仍可被允许申报某种收入。做出选择的头一年必须联合报税，但以后可以选择作联合或单独报税。 |
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