I believe this article is the one to which you refer. There are two possibilities of concern.
1. The "mail return" portion. If we look at what the IRS says in Nonresident Alien Spouse | Internal Revenue Service:
Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. It should contain the following information:
- A declaration that on the last day of the tax year one spouse was neither a U.S. citizen nor a U.S. resident within the meaning of IRC section 7701(b)(1)(A) and the other spouse was, and that you choose to be treated as U.S. residents for the entire tax year.
- The name, address, and identification number of each spouse. (If one spouse died, include the name and address of the person making the choice for the deceased spouse.)
2. Election Under IRC § 6013(g) - goes through the entire process and requirements. The statement must be part of the return (marked above by @KrisD15 ). No mailing requirement is listed.
If your spouse meets the qualifications and is able to efile a return with the statement, the IRS does not prohibit it. Verify all the steps and be sure all rules are followed. Mailing in the return with tracking is the only option for many.
@gabdelange
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