pk
Level 15
Level 15

Get your taxes done using TurboTax

@dvallee40 , first it is confusing indeed ( at least for the uninitiated and the rest of us ) and so don't feel bad.

Section 7701  generally is a definition section while section 6013 is  the defines actual eligibility, the election mechanism, the limits of such .

In your particular case ,  the letter requesting treatment of  non-resident alien  spouse  as a resident  i.e. the contents of such document is the only action required  --- there are some items / information/ assurances   etc.  that are  generally  needed within the body of the  request.  Once you have requested  ( and unless  IRS has specifically rejected )  you proceed  as if granted  -- your return was processed,  your refund issued etc. are general indication of granting.  The quotation of the  statute section  (  correctly or in error  ) does not generally affect the outcome ( unless of course you are arguing a determination ).

Once granted , the joint filing status  remains valid  unless  voided by situations/actions called out in section 6013 -- separation/ death  etc. etc.

Bottom line is don't worry about the request, assume it has been granted and is good  for as long as you choose to file together.

Assuming that you used   ( or requested  ) ITON for the Non-Resident spouse while filing jointly in 2021,  now that the spouse has SSN, use  that for the 2022 filing.  For tax year 2023, nothing changes  vis-a-vis  tax filing ( Married Filing Joint).

Does this help ?   Is there more I can do for you ?

pk