Election to File Joint Return
Experienced Tax
Accountant – If, at the end of your tax year, you
are married and one spouse is a U.S. citizen or a resident alien and the other
is a nonresident alien, you can
choose to treat the nonresident as a U.S.
resident. This includes situations in which one of you is a nonresident alien
at the beginning of the tax year, but a resident alien at the end of the year,
and the other is a nonresident alien at the end of the year.
If you make this choice, the following rules apply:
- You and your spouse are treated, for income tax
purposes, as residents for all tax years that the choice is in effect,
- You must file a joint income tax return for the
year you make the choice, and
- Each spouse must report his or her entire
worldwide income on the joint income tax return
If you make this choice, you and your spouse are treated as residents
for your entire tax year for the purpose of your federal individual income tax
return, and for the purpose of withholding U.S. federal income tax from your
wages.
In addition, you may still be treated as a nonresident alien for the
purpose of withholding Social Security and Medicare tax. Refer to Aliens
Employed in the U.S. – Social Security Taxes.
Generally, neither you nor your spouse can claim tax treaty benefits as
a resident of a foreign country for a tax year for which the choice is in
effect and you are both taxed on worldwide income. However, the exception to
the saving clause of a particular tax treaty might allow a resident alien to
claim a tax treaty benefit on certain specified income. You must file a joint
income tax return for the year you make the choice, but you and your spouse can
file joint or separate returns in later years.
Example:
Pat Smith has been a U.S. citizen for many years. She is married to
Norman, a nonresident alien. Pat and Norman make the choice to treat Norman as
a resident alien by attaching a statement to their joint return. Pat and Norman
must report their worldwide income for the year they make the choice and for
all later years unless, the choice is ended or suspended. Although Pat and
Norman must file a joint return for the year they make the choice, as long as
one spouse is a U.S. citizen or resident, they can file either joint or
separate returns for later years.
How to Make the Choice
Attach a statement, signed by both spouses, to your joint return for the
first tax year for which the choice applies. It should contain the following:
·
A declaration that one spouse was a nonresident
alien and the other spouse a U.S. citizen or resident alien on the last day of
your tax year, and that you choose to be treated as U.S. residents for the
entire tax year, and
·
The name, address, and social security number
(or individual taxpayer identification number) of each spouse. (If one spouse
died, include the name and address of the person making the choice for the
deceased spouse.)
You generally make this choice when you file your joint return. However,
you can also make the choice by filing a joint amended return on Form 1040X,
Amended U.S. Individual Income Tax Return. If you make the choice with an
amended return, you and your spouse must also amend any returns that you may
have filed after the year for which you made the choice.
You generally must file the amended joint return within 3 years from the
date you filed your original US income tax return or 2 years from the date you
paid your income tax for that year, whichever is later.
Suspending the Choice
The choice to be treated as a resident alien does not apply to any later
tax year if neither of you is a US citizen or resident alien at any time during
the later tax year.
Example:
Dick Brown was a resident alien on December 31, 2010, and married to
Judy, a nonresident alien. They chose to treat Judy as a resident alien and
filed a joint 2010 income tax return. On January 10, 2011, Dick became a
nonresident alien. Judy had remained a nonresident alien. Since neither Dick
nor Judy is a resident alien at any time during 2011, their choice to treat
Judy as a resident alien is suspended for that year. For 2011, both are treated
as nonresident aliens. If Dick becomes a resident alien again in 2012, their
choice to treat Judy as a resident alien is no longer suspended. Since Dick is
a resident alien, they can again choose to treat Judy as a resident alien and
file a joint 2012 income tax return.
Ending the Choice
Once made, the choice to be treated as a resident applies to all later
years unless suspended (as explained above) or ended in one of the ways shown
below. If the choice is ended for any of the reasons listed below, neither
spouse can make a choice in any later tax year.
- Revocation by either spouse
- Death of either spouse
- Legal Separation
- Inadequate records
Note: If you do not choose to treat your nonresident spouse as a U.S.
resident, you may be able to use head of household filing status. To use this
status, you must pay more than half the cost of maintaining a household for
certain dependents or relatives other than your nonresident alien spouse.
Social Security Number
If your spouse is a nonresident alien and you file a joint or separate
return, your spouse must have either a Social Security Number (SSN) or an
Individual Taxpayer Identification Number (ITIN). To get an SSN for your
spouse, apply at a social security office or U.S. consulate. You must complete
Form SS-5. You must also provide original or certified copies of documents to
verify your spouse's age, identity, and citizenship. If your spouse is not
eligible to get an SSN, he or she can file Form W-7 with the IRS to apply for
an ITIN.
If you would like any additional information please feel free to contact
me.
Amare
Berhie, Senior Tax Accountant
(651)
300-4777, (612)424-1540, (651) 621-5777
