@please_help wrote:
Thank you for your clarifying response, Opus 17. The distinction in the "irreversible" choice is the spouse's location, non-resident vs. resident. If non-resident, the choice to classify as a US resident for tax purposes is generally irreversible; if a resident, then we may file jointly or separately as we like...though projecting my spouse with no meaningful income throughout our lifetimes, filing jointly seems the best path forward - both now (while we are separated) and when we may be reunited (praying in late 2026).
Yes, I think we have a common understanding. The irreversibility part applies to a non-resident alien spouse. Once the spouse is a US resident (passes the substantial presence test), or has a green card, or is a citizen, that rule does not apply and you follow all the normal rules that apply to US residents and citizens.
