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This is what the IRS says about revoking the election to file as a US person.

 

Ending the Choice

Once made, the choice to be treated as a U.S. resident for federal income tax and withholding purposes applies to all later years unless suspended (as explained above) or ended in one of the ways shown below:

  • Revocation by either spouse
  • Death of either spouse
  • Legal separation
  • Inadequate records

For a more detailed explanation of these items, refer to the section titled "Ending the Choice" in Chapter 1 of Publication 519, U.S. Tax Guide for Aliens.

CAUTION! If the choice is ended for any of the reasons listed above, neither spouse can make this choice in any later tax year, even if married to a different individual – it is a once-in-a-lifetime choice.

 

@DaveF1006