Yes, I can help you with a sample of a Section 6013(h) Election.
First, I would put a heading on a blank piece of paper.
For example, list both of your names and social security numbers and state to what tax return they apply (such as 2022 Form 1040), as a header in case this gets detached from your return the IRS will be able to identify to which return it pertains.
Then continue below this heading with the language necessary to make the election:
Election Under IRC §6013(h)
The undersigned declare:
- We hereby make an election under IRC §6013(h) for the current tax year.
- On the last day of the current tax year, we were married to each other.
- For the current tax year, the requirements of Regs §1.6013-6(a)(1) are satisfied.
- (Spouse1) was a U.S. citizen (or resident alien) on the last day of the current tax year.
- (Spouse1) taxpayer identification number is (insert their Social Security Number).
- (Spouse1) address is (insert their address).
- (Spouse2) was a nonresident alien, within the definitions of IRC §7701(b)(1)(B), on the first day of the current tax year, and a U.S. citizen (or resident alien) on the last day of the current tax year.
- (Spouse2) taxpayer identification number is (insert).
- (Spouse2) address is (insert address).
(Signature of Spouse1)
(Signature of Spouse2)
Your son does not have to sign the statement.
In general, if this election is made, then the worldwide income of both spouses is, in general, subject to U.S. income taxation for the entire taxable year.
Yes, you can have a Turbo Tax Expert help you do your taxes for 2022. Here is a link to help you get started with that.
https://ttlc.intuit.com/turbotax-support/en-us/help-article/product-setup/connect-tax-expert-turbota...
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