我剛才有在IRS的網站查，Pub 519上說，

If, at the end of the tax year, you are married and one spouse is a US citizen or a resident alien, and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a US resident.

當然把在中國的收入都拿來報，合不合算是另一回事，可能要算過才知道。