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Nonresident spouse, election to file joint return
Are there any examples of the letter/statement for making the choice?
What is the identification number of each spouse? SSN, ITIN, Passport #?
Nonresident spouse does not have SSN/ITIN and will apply for one during filing. What identification number should be used in the choice statement?
Thanks
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https://www.irs.gov/individuals/international-taxpayers/nonresident-spouse
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.)
‎February 7, 2024
4:10 PM