Dual status spouse treated as US resident

Acacia · Post by **Acacia** » Wed Apr 04, 2012 1:41 pm

Hello to this great forum,
I am a US resident Alien and my wife is Dual status Alien. We want to file MFJ and she wants to elect to be treated as US resident. I am aware that it is possible. But how should we do that? Is it enought to just write a statement ? Does this statement should be in a particular format? Is there any sample I can use from? Any help or assistance appreciated. :)

JGCA · Post by **JGCA** » Wed Apr 04, 2012 7:27 pm

If ypu want to file a 1040 full year as MFJ, simply file a regular full year 1040 as Married no other disclosure is required , repoert you world income on it both of you and take any foreign tax credit if you have any to claim.

Acacia · Post by **Acacia** » Wed Apr 04, 2012 8:27 pm

[quote="JGCA"]If ypu want to file a 1040 full year as MFJ, simply file a regular full year 1040 as Married no other disclosure is required , repoert you world income on it both of you and take any foreign tax credit if you have any to claim.[/quote]

Thank you for your reply, I am aware that based on th treaty between US and Canada, probably any disclosure is needed, But my wife is not Canadian (neither citizen, nor resident). I am Canadian though. Do you still think that we don't need any disclosure?

JGCA · Post by **JGCA** » Wed Apr 04, 2012 8:46 pm

SHe will file with you joint, her disclosure would be her social security number which she needs to file.

Acacia · Post by **Acacia** » Wed Apr 04, 2012 9:01 pm

Thanks for your reply. But the base of my question was this page from IRS website:
http://www.irs.gov/businesses/small/int ... 70,00.html
it says:
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 information:

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
The name, address, and identification number of each spouse. (If one spouse died, include the name and address of the person making the choice for the deceased spouse.)

Also, I can find on IRS website page :http://www.irs.gov/businesses/small/int ... 26,00.html
that says : A dual status alien married to a U.S. citizen or to a resident alien may elect to file a joint income tax return with his/her U.S. citizen or resident alien spouse. Refer to Nonresident Spouse Treated as a Resident.

COuld you please say why we don't need any statement. Maybe I am missing something here.
Your insight is very appreciated. Thanks

nelsona · Post by **nelsona** » Wed Apr 04, 2012 9:03 pm

Cdns are not required to make this statement as they are allowed to treat themselves as US citizens at all times in dealing with IRS, if they wish.

Acacia · Post by **Acacia** » Wed Apr 04, 2012 9:07 pm

Thanks for you reply nelsona, But I am Canadian, My wife is not candian citizen, nor canadian resident (she is Chinese citizen). ANd I am US resident by SPT , she is dual status. Still we don't need statement?

nelsona · Post by **nelsona** » Thu Apr 05, 2012 8:49 am

Well that was a piece of info you should have lead with. File the statement. Why are you asking at this point?

Acacia · Post by **Acacia** » Thu Apr 05, 2012 9:53 am

[quote="nelsona"]Why are you asking at this point?[/quote]
To file my tax return. Is it too late? My original question was how should that statement be ? Looking for a sample. I was wondering if there is any form for it or a restrict format.

nelsona · Post by **nelsona** » Thu Apr 05, 2012 4:07 pm

You already quoted the statement.

qweryt · Post by **qweryt** » Fri Apr 06, 2012 12:22 am

Just write a simple statement saying you and your wife elect to treat your wife as US resident for tax purpose. Sign and date. Provide SSN, use your full names in the statement.

Acacia · Post by **Acacia** » Wed Apr 11, 2012 5:22 pm

Thanks for replys,
I wrote the statement, but now I have no idea about where should I file my tax return with statement. Shoudl I file to

DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE
AUSTIN, TX 73301-0215

because on the last page of 1040 instruction, it says Dual status Alien shoudl file to Austin TX OR
because now she has joined me to file as resident , she is no longer Dual status and we need to file our Join tax return along with statement to appropriate address based on our state ?

qweryt · Post by **qweryt** » Thu Apr 12, 2012 11:37 am

Yes, you file your return to the address based on your state residency.

Mugar · Post by **Mugar** » Thu Apr 12, 2012 1:00 pm

With all due respect, I think qweryt is wrong.
I believe you should file to Austin, TX address. Because at the end of the day your wife is Dual Status Alien choosing to be treated as resident and 1040 instruction is clear that Dual Status Alien should file to Austin, TX.
But remember I am not a tax guru or attorney. Maybe, you should Ask Nelsona for a more accurate answer.

nelsona · Post by **nelsona** » Thu Apr 12, 2012 3:27 pm

Maybe you should all just read your 1040/1040NR instructions and figure it out yourself.