A Non- Tax Resident Foreign Spouse may file Annual Individual Income Tax Return separately

 According to Article 73 of the Taiwan Income Tax Act, if a Taiwanese individual marries a foreign national and the foreign spouse resides in Taiwan for a total of 183 days or more during a tax year, they are regarded as residents of Taiwan for income tax purposes. In such cases, the couple is required to file a joint tax return for their annual comprehensive income. However, if the foreign spouse resides in Taiwan for less than 183 days during a tax year but earns income from sources within Taiwan, they have the option to either file a joint tax return or file an individual income tax return separately.