我刚才有在IRS的网站查，Pub 519上说，

If, at the end of the tax year, you are married and one spouse is a US citizen or a resident alien, and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a US resident.

当然把在中国的收入都拿来报，合不合算是另一回事，可能要算过才知道。