duyuustc
New Member

Question related to revoke 6013(g) election?

My husband and I made 6013(g) election on tax year 2023 to file our tax jointly. In our refund from IRS, there is about $100 interest.  We plan to revoke 6013(g) election for tax year 2024 and file our tax separately.   Since we both live in Taiwan and I am a non-resident and doesn't have any US income except interest received from our 2023 joint tax return.  My husband would claim all IRS interest amount from 2023 in his 2024 tax return. I understand my husband need to file his US tax return for 2024. Do I need to file US return for 2024? I plan to submit 6013(g) revocation letter this October to the director of IRS service center since I think I am not required to file for tax year 2024.  On Feb 2025, my husband would file his 2024 return to claim all IRS interest amount from 2023 refund and we are all set.  Any thoughts on the procedure above? Thank you so much.