LindaS5247
Expert Alumni

Get your taxes done using TurboTax

Yes, you can file together as married filing jointly as per the following:

 

The election is for a nonresident alien who is married to a U.S. Citizen or resident alien, and who becomes a U.S. resident before the end of the tax year, to be treated as a U.S. resident for the entire tax year.

By making this election, it allows the individual and his spouse to file a joint U.S. Income Tax Return.

Here is some information regarding the IRC 6013-H election:

 

The election is made by attaching a piece of paper that contains a statement, to an income tax return filed by the couple that are filing Married Filing Jointly.

This statement must contain the following information:

  • A declaration that the election is being made.
  • A declaration that the requirements of IRC §6013(a)(1) are satisfied (meaning that the couple qualifies to file a joint income tax return).
  • The name, address, and taxpayer identification number (Social Security Number) of both of the spouses.
  • The statement must be signed by both spouses. Note: this is an addition to the signature on top of the normal signature that you put on page 2 of Form 1040.

 

Also please note that if you are making this Section 6013(h) election to be taxed as a resident of the United States, you are not a U.S. taxpayer for all purposes. This election is limited to tax purposes. purposes.

 

There are some limitations to this election:

 

  • The election may not be made after the expiration of 3 years from the last date prescribed by law, for filing the tax return (disregarding any extensions granted to either spouse); or

 

  • after a notice of deficiency (under IRC Section 6212), has been mailed to either spouse with respect to such taxable year, if the spouse has filed a petition with the Tax Court within the time prescribed in section 6213; or

 

  • if either spouse has filed a suit in any court for the refund of any part of the tax for such taxable year; or

 

  • if either spouse has entered into a closing agreement with the IRS with respect to that taxable year or there is any civil or criminal suit against either spouse with respect to that tax year that has been compromised.

 

More Information regarding the 6013-H election can be found at the following IRS link:

 

https://www.irs.gov/pub/int_practice_units/JTO9431_02_10.PDF

 

This article from Turbo Tax Live may also be of some help depending on your specific question regarding this election.

 

https://ttlc.intuit.com/community/state-taxes/discussion/how-to-treat-my-non-resident-spouse-as-resi...

 

If you have elected to be treated as a resident alien for the tax year, for income tax purposes you are eligible for the American Opportunity Tax Credit.  The following applies to this tax credit:

  • It applies to you, your spouse or your dependent that you listed on your tax return
  • You, your spouse, or dependent are pursuing a degree or other recognized education credit
  • You, your spouse, or your dependent have qualified education expenses at an education facility that is eligible 
  • You, your spouse, or your dependent are enrolled at least half time for at least one academic period that begins in the tax year
  • You, your spouse, or your dependent have not finished the first four years of higher education as of the beginning of the tax year
  • You, your spouse, or your dependent have not claimed the AOTC or the former Hope credit for more than four tax years
  • You, your spouse, or your dependent do not have a felony drug conviction at the end of the tax year

To claim AOTC, you must file a federal tax return, complete the Form 8863 and attach the completed form to your Form 1040 or Form 1040A.

Use the information on the Form 1098-T Tuition Statement, received from the educational institution the student attended. The form includes the institution’s federal identification number, the student’s taxpayer identification number, payments received, amounts billed, or refunds made for tuition and related expenses, scholarships administered by the institution, and the student’s enrollment and graduate status.

 

https://turbotax.intuit.com/tax-tips/college-and-education/take-advantage-of-two-education-tax-credi...

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"