Hi,
I am a US citizen, but my wife is not. She relocated to the US in April so she meets the substantial presence test (as well as the green card test). In theory, she would be a dual status alien and the only way we could file together is by making a 6013 (h) election. However, I already made that same election many years ago when I moved to the US myself, and I understand this election can only be taken once during lifetime. Based on this, it would appear we cannot file together. However, my wife happened to be in the US on January 1 on vacation. Under the substantial presence test, the residency start date is the first day that she was in the country, which would be January 1. Does this mean she is a resident alien for the entire year (and not a dual status alien), even though she was not in the US during the first four months of the year.If so, can we file together without making a 6013 (h) election?
Appreciate any insights on this convoluted situation!
