4/11/2013

When a taxpayer is a citizen or resident alien whose spouse does not meet the green card or substantial presence test, the couple may choose to file as Married Filing Jointly and treat the nonresident spouse as a resident alien.

Paul Stone, a U.S. citizen, is married to a Chinese citizen. In 2011, their daughter was born in China. His daughter meets the citizen/resident test. Paul's daughter is considered to be a U.S. citizen because her father is a U.S. citizen.

A refund on an amended tax return accrues interest and is added to the tax refund check.

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