Hi PK,
Again - thanks so much for your reply.
However, I think you may have confused me more. In my original submission I used the guidance from the IRS link below.
https://www.irs.gov/individuals/international-taxpayers/nonresident-spouse
How to Make the Choice
Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. It should contain the following information:
- A declaration that on the last day of the tax year one spouse was neither a U.S. citizen nor a U.S. resident within the meaning of IRC section 7701(b)(1)(A) and the other spouse was, and that you choose to be treated as U.S. residents for the entire tax year.
- The name, address, and identification number of each spouse. (If one spouse died, include the name and address of the person making the choice for the deceased spouse.)
As such. I followed the guidance above and my original election I made was as follows: This letter is for us to declare an election that both of us choose to be treated as U.S. residents for the entire tax year for tax return purposes and to file the 1040 return jointly. XXXXXX is a U.S. citizen, while xxxxxx (spouse) was not a U.S. resident on the last day of fiscal year 2021 within the meaning of IRC Section 7701(b)(1)(A)”. My wife and I then both signed the election, provided our address and SSNs.
The guidance above does not say anything about using the "Substantial Preference Test". Maybe that for a different election choice? I understood your first response as it appears that once I made my election in 2021 I was all set and did not have to make another election in 2022. Since the IRS agent letter asked for clarification I assumed I just need to repeat what I initially sent as per the IRS guidance this would that be sufficient? I am concerned by providing the additional suggested information related to the "Substantial Preference Test" this may infer that I made my original submission incorrect and now by providing the IRS with this new information I want to make an different election? Plus, why should I have received a letter in the first place if i provided them with precisely what is required per the above IRS link.
Also, since I filed my taxes electronically and mailed the election letter separately I wasn't sure if this caused any issues? Meaning - am I required to mail them together?
Oh - not sure of wife would meet the "substantial presence test" anyways since
c) She arrived on 8/6/21 and stayed through 12/31/22 - not sure if 75% applies to all of 2021.
c) Spouse did not get Green card in 2002 (still waiting) so not resident for tax purposes
d) filed return on October 2022 - so not sure she was resident in 2022 for tax purposes.
The letter I received from the IRS was very boilerplate and states:
Please explain your problem in detail and send us any information you believe would be helpful such as copies of correspondence or notices relating to your situation.
Sorry for all of this. No need to reply if you are getting too frustrated with me.
Regards
