Hi, I am a US citizen. My wife does not meet the substantial presence test for 2023, as the first day she was present in the US as a green card holder was Oct 2023 . Hence I think her residency start date as per the IRS information page HERE is Oct 2023. In this situation, for me and her to be able to file jointly and claim the standard deduction I believe we need to file an election under IRC section 6013(h) to treat her as a permanent resident for 2023. Is this accurate?
If so , will we need to print and file our return and will not be able to file online via Turbotax?
Also, assuming that we do need to file the election under 6013(h), is there an example template that we can follow?
