If I elect resident treatment with my U.S. spouse, do I stop filing Form 1040-NR completely for that year?
I am a nonresident from Spain married to a U.S. resident. During 2025 I had about $36,000 of foreign freelance income and a small amount of U.S.-source consulting income. My spouse had around $112,000 of wages in California. We are considering the resident election because we think the joint-return math may be better.
The part that still confuses me is the return form itself. Some explanations make it sound like I keep Form 1040-NR and just attach an election statement, while others say the election moves us entirely onto Form 1040. I need the real procedural answer before we build the filing package.
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