If your spouse is deported and they fail the “substantial presence” test, they will be considered a “non-resident alien” for tax purposes. If you continue to reside in the U.S., you may still file a joint return if your deported spouse chooses to be treated as a “resident alien” for tax purposes. In other words, even though your spouse is out of the country and no longer a resident of the United States, the spouse who remains in the country may choose to file as married filing jointly with the deported spouse. This may be beneficial to you as a resident because of the favorable tax treatment of a couple filing jointly. If you file a joint return, however, the non-resident spouse must declare their foreign income on the U.S. tax return.
