Dual status return and options

[cl2019]

Taxpayer became us green card holder in February 2019. But her spouse remained as nonresident at year end 2019. 

Does this situation qualify for the choice of filing married filing jointly for the whole year as residents for both of them. Or the choice is only available to the situation where the resident spouse has to be full year resident? 

Thanks. 

 

[cl2019]

On 2/20/2020 at 10:33 AM, Lion EA said:

 

Just found the answer on Pub. 519. The spouse can choose to file MFJ for the whole year. 

[Lion EA]

You said the spouse remained a NONresident alien?

[cl2019]

4 hours ago, Lion EA said:

You said the spouse remained a NONresident alien?

Yes. spouse was a nonresident at year end. 

[Lion EA]

I haven't worked with a client married to a nonresident, so hopefully someone with that experience will jump in. But, I don't think your client can choose to file MFJ with a nonresident.

Don't forget to ask your client if they are joint or individual signers on or owners of financial accounts in that other country.

[cl2019]

6 minutes ago, Lion EA said:

I haven't worked with a client married to a nonresident, so hopefully someone with that experience will jump in. But, I don't think your client can choose to file MFJ with a nonresident.

Don't forget to ask your client if they are joint or individual signers on or owners of financial accounts in that other country.

Here is what I got from IRS website:

"Nonresident Spouse Treated as a Resident

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 spouse is a nonresident alien, you can choose to treat the nonresident
spouse as a U.S. resident. This includes situations in which one spouse is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other
spouse is a nonresident alien at the end of the year.
If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year

Example. Bob and Sharon Williams are married and both are nonresident aliens at the beginning of the year. In June, Bob became a resident alien and remained a resident for the
rest of the year. Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return. Bob and Sharon must file a joint return for the year they make the choice, but they can file either joint or separate returns for later years. "

 

 

 

[Lion EA]

As long as you checked the tax code, go for it. (I don't need to know.) Just remember worldwide income for both spouses and any foreign financial accounts.

[cl2019]

12 minutes ago, Lion EA said:

As long as you checked the tax code, go for it. (I don't need to know.) Just remember worldwide income for both spouses and any foreign financial accounts.

Thanks for the reminder!