Yes—you can file jointly if you were married by December 31 of that tax year, even though your K-1 spouse could not work.

Filing Status—Married Filing Jointly

They can file a joint return even if only one had income or if they didn’t live together all year. However, both persons must sign the return.

(a)(1)

Two individuals who are husband and wife at the close of a taxable year ending on or after December 31, 1975, may make an election under this section for that taxable year if, at the close of that year, one spouse is a citizen or resident of the United States and the other spouse is a nonresident alien. The effect of the election is that each spouse is treated as a resident of the United States for purposes of chapters 1, 5, and 24 and sections 6012, 6013, 6072, and 6091 of the Code for the entire taxable year.

(a)(4)

A husband and wife shall make the election under this section by attaching a statement to a joint return for the first taxable year for which the election is to be in effect. The statement must also contain the name, address, and taxpayer identifying number of each spouse. The statement must be signed by both persons making the election.

(a)(1), (a)(3)

Two individuals who are husband and wife at the close of a taxable year ending on or after December 31, 1975, may make an election under this section for that taxable year if one spouse is a citizen or resident of the United States on the last day of that taxable year and the other spouse is a nonresident alien at the beginning of that taxable year and a citizen or resident of the United States at the close of that taxable year. The effect of the election is that each spouse is treated as a resident of the United States for purposes of chapters 1, 5, and 24 and sections 6012, 6013, 6072, and 6091 of the code for all of that taxable year.

Consequences of choosing resident status

Each spouse must report their entire worldwide income for the year you make the choice and for all later years unless the choice is ended or suspended.

Social security numbers; Applying for an ITIN for the first time

Don’t complete Form W-7 if you have an SSN or if you’re eligible to get an SSN. If you’re applying for a new ITIN, complete and attach Form W-7 to the front of your tax return and file your application package with your tax return for which the ITIN is needed on or before the due date for the return.

Employment Authorization for Non-immigrants—K-1 row

The following chart lists, by COA code, non-immigrants authorized to work in the U.S. without separate authorization from DHS. The alien's I-94 showing one of the following COAs has employment authorization unless otherwise noted. Form I-94 will not have the DHS employment authorization stamp and the alien may not have an EAD. |K-1 |Fiancé(e) of U.S. citizen. |

Evidence of Immigration Status

You must provide a current unexpired document issued to you by the Department of Homeland Security (DHS) showing your immigration status, such as Form I-551, I-94, or I-766.

General Tax Calendar—April 15

April 15. Individuals. File a 2025 Form 1040 or Form 1040-SR and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868 and pay what you estimate you owe in tax to avoid penalties and interest. Then, file Form 1040 or Form 1040-SR by October 15.

Joint and several tax liability

Joint and several tax liability. If you file a joint return, both you and your spouse are generally responsible for the tax and interest or penalties due on the return. This means that if one spouse doesn’t pay the tax due, the other may have to. Or, if one spouse doesn’t report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS.