回複：see if this will work Question about tax return while I-48

In addition, an alien that doesn't satisfy any of the above requirements may elect to be treated as a U.S. resident for purposes of filing a joint return under the following circumstances:

(A) An individual who at the end of the tax year is a nonresident alien ( ¶ O-1086 ) married to a U.S. citizen or resident may be treated as a U.S. resident for the entire tax year under Code Sec. 6013(g)(2) if both spouses so elect.
(B) A nonresident alien who becomes a U.S. resident before the close of the tax year and is married to a U.S. citizen or resident on the last day of that tax year may be treated as a U.S. resident for the entire tax year under Code Sec. 6013(h)(1) if both spouses so elect.
RIA observation: Tax treaties commonly include residency “tie-breaker” provisions. These provisions apply in determining the residency of a taxpayer who would otherwise be treated as a resident of both countries that signed the treaty, under the respective laws of those countries. See, for example, the U.S. Model Tax Treaty ( ¶ O-15228 ), the U.S.-France Treaty ( ¶ O-21943 ), and the U.S.-Japan Treaty ( ¶ O-27529 ).