Because you are making the 6013(h) election to file jointly, your spouse is treated as a U.S. resident for the entire year. This means you must report their worldwide income for the whole year and file Form 8858 with Schedule M for their foreign sole proprietorship. If your spouse had not become a U.S. resident by the end of the tax year, you would use the 6013(g) election instead.
“I am a US citizen and my spouse arrived from the Philippines on a green card in April 2025. They earned about $1k from a foreign sole proprietorship before moving. We want to file jointly using the 6013(h) election. How do we handle Form 8858 and Schedule M for their foreign business, and what are our options for affordable tax help or review?”
Summary
You have clear options for getting this done. While you need to hire a paid professional to handle the foreign disclosures, making this election lets you file jointly and claim the standard deduction.
You have two ways to handle your spouse's arrival year.
You file a joint return and can claim the standard deduction. You must report your spouse's pre-arrival foreign income and file Form 8858.
Your spouse files as a {"term": "dual-status"} alien. This keeps their pre-arrival foreign income off the U.S. return and avoids Form 8858, but you forfeit the standard deduction and joint tax rates.
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Handling Form 8858 and affordable help
Since the 6013(h) election treats your spouse as a U.S. resident for the entire year, they are considered a U.S. person operating a foreign branch or disregarded entity. You must complete the entire Form 8858, including the separate Schedule M, for their foreign sole proprietorship.
You asked about using affordable tax help like the Volunteer Income Tax Assistance (VITA) program. VITA offers free tax help to people with low-to-moderate incomes. To use a VITA clinic for this return, the volunteer must be specifically authorized to prepare foreign disclosures like Form 8858 and the 6013(h) election. If you cannot confirm a volunteer holds this authorization, you must engage a paid tax professional. You can choose an enrolled agent, a certified public accountant (CPA), or another credentialed preparer. Make sure the person you hire has a {"term": "ptin"} and signs your return.
Next steps
Here is how you assemble your return with the 6013(h) election.
Make the 6013(h) election
Check the box in the Filing Status section of Form 1040 and enter your spouse's name. Attach a signed statement to your return that includes both of your names, addresses, and taxpayer identification numbers. The statement must declare that your spouse was a nonresident alien at the start of the year, became a resident by the end of the year, and that you both choose to be treated as U.S. residents for the entire tax year.
Report your combined worldwide income
Include all income both of you earned for the entire year on your joint return.
Attach Form 8858 and Schedule M
Complete these forms for your spouse's foreign sole proprietorship and attach them to your return.
Check if you need Form 8938
You must also file Form 8938 if the total value of your specified foreign financial assets exceeds the reporting threshold for married couples filing jointly.
Hire a credentialed tax preparer
Engage a paid professional who is qualified to handle foreign disclosures and has a valid PTIN to prepare and sign your return.
Legal sources
The rules for the 6013(h) election and foreign business reporting come from the IRS International Practice Service and official form instructions.
LB&I International Practice Service Process Unit JTO/9431.02_10
The 6013(h) election allows a nonresident alien who becomes a U.S. resident by the end of the year to be treated as a U.S. resident for the entire tax year.
The election under IRC § 6013(h) affords a nonresident alien who is married to a U.S. citizen or resident alien, and who becomes a U.S. resident by the end of the tax year, the ability to be treated as a U.S. resident for purposes of Chapter 1 and Chapter 24 and sections 6012, 6013, 6072 and 6091 of the Code for the entire taxable year.
Instructions for Form 8858
A U.S. person operating a foreign branch or disregarded entity must complete Form 8858 and Schedule M.
Category 1 filer. A U.S. person that is directly a tax owner of an FDE or operates an FB at any time during the U.S. person's tax year or annual accounting period. Complete the entire Form 8858, including the separate Schedule M (Form 8858), Transactions Between Foreign Disregarded Entity (FDE) or Foreign Branch (FB) and the Filer or Other Related Entities.
This is general guidance, not legal or tax advice. Confirm your specific situation with a licensed tax professional or immigration attorney.
SettleKit is not a law firm. This is general information, not legal advice.
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