You do not need to enter the foreign address on your return for your spouse. To treat your wife as a Resident alien you will need to 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 one spouse was a nonresident alien and the other spouse a U.S. citizen or resident alien on the last day of your tax year, 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.)
Both you and your wife will need to sign the statement and the Joint return. The returns will need to be mailed into the IRS and the state
The states of residency are the states you resided in during 2019.
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