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If the spouse moved to the US in March of this year (2025) and now has a SSN, do we still need to file and include the election statement since they were technically not a resident of the US as of December 31 2024? Also, do we need to include the verbiage of electing for subsequent years if they are now permanently going to reside in the US going forward?
‎April 13, 2025
2:43 PM