@itonewbie "While MFS may seem like an easy answer for US taxpayers with spouses who are nonresident aliens, it is not the panacea"

Well, see, that's an example of the tax tail wagging the common-sense dog.  I had a client who met a guy from Australia and moved there to teach school.  Fortunately, they didn't get married.  She discovered that too many Australian men are male chauvinist pigs, and moved back in a year.  Filed single, and they allow electronic filing without all the folderol we have here.  So be careful about signing up for joint liability unless you are really sure you can survive a good old-fashioned American audit of both incomes.