Re: US tax - can I decide NOT to list NRA spouse as exemption?
You are a bit confused about the concept, you basically have two options:
File as head of household (if qualifying dependent) in this case child, and take the exemption for yourself and maybe also child if US person
File as married filing jointly, take exemption for yourself and spouse, and possibly child, BUT you have to include your spouses worldwide income.
Another possibility is married filing separately but with child giving head of household this is probably not desirable.
So if you want to take the exemption for spouse, need to treat the NRA as a US person and include all her income. Rarely worth it plus all the hassle if she has income.
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