Married filing jointly and 6013(g) election

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pianoplayer
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Joined: Fri Oct 24, 2014 4:07 am
Location: sdsd

Married filing jointly and 6013(g) election

Post by pianoplayer »

I have a question on a situation involving married filing jointly status and election 6013(g) that was not made when filing 1040. I didn't find any prior posts relevant to the situation.

The situation: Husband is US resident for the whole year. Wife moves from Canada to US on April of that year and stays there for the rest of the year (so passes presence test). They file 1040 under married filing jointly status not knowing about 6013(g) election (which I'm not sure if is even applicable). Later on they find out there is such election, which they have not made when they filed their tax return for that year. What should they do:
1. Send an ammendment and attach the statement for the 6013(g) election.
2. Filing jointly may be interpreted as a mutual consent, implying the election has been made. So no action is needed.
3. They have basically messed up and there is nothing they can do. Their return is invalid, and IRS can ask them to redo the return, this time separately.

Any input on this question is greatly appreciated. I have not been able to find a definitve answer from professionals, and there is not much out there on the web either.
nelsona
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Joined: Wed Oct 27, 2004 2:33 pm
Location: Nowhere, man

Post by nelsona »

Relax. Doesn't apply. Wife was resident at end of year, so was perfectly able tp file jointly.

Even if it did apply, Cdns are not subject to having to make the election because of non-discrimination clause.

Just 2 things to make sure: that both of you included ALL world income on the 1040, and that you have both taken care of your departurr filings fof Canada.
nelsona non grata. Non pro. Please Search previous posts, no situation is unique as you might think. Happy Browsing :D
pianoplayer
Posts: 8
Joined: Fri Oct 24, 2014 4:07 am
Location: sdsd

Post by pianoplayer »

Thanks Nelsona for the quick reply! And thanks for the additonal tips. One more question that occured to me is that, can she claim residence in Canada as well for that year? She is canadian with temporary visa in US (no permission to work) and has to return back to Canada after Visa expiry. She has bank accounts, credit cards, resp for kid, etc.
nelsona
Posts: 18314
Joined: Wed Oct 27, 2004 2:33 pm
Location: Nowhere, man

Post by nelsona »

No, she is a US tax resident. She needs to file departure return, and give back any GST CCTB she got after leaving.
nelsona non grata. Non pro. Please Search previous posts, no situation is unique as you might think. Happy Browsing :D
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