Hi,
I am in a situation where my status seems to be dual-status alien and my spouse's non-resident alien(never been to US).
Let me explain a little more.
1. I came in the US in March'2020 on L1 Visa and at the last day of Tax Year 2020, I am a resident alien.
2. I was married but my spouse couldn't join me here in throughout the whole 2020 so she is a non-resident alien.
3. So If I consider myself resident alien at the end of the year and since I am married, Can I elect my non-resident spouse as resident alien and file married filing jointly along with W7/ITIN application for my spouse?
is my interpretation of the below Para from PUB 519 correct?
From PUB 519, there seems to be an example where its talking about similar situation.
Nonresident Spouse Treated as a Resident
If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U.S. resident. This includes situations in which one spouse is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other spouse is a nonresident alien at the end of the year.
If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. Neither you nor your spouse can claim under any tax treaty not to be a U.S. resident. You are both taxed on worldwide income. You must file a joint income tax return for the year you make the choice, but
you and your spouse can file joint or separate returns in later years. If you file a joint return under this provision, the special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you.
There are some answers for similar questions, just wanted to be sure, which specific lines in Pub 519 explain this situation.
Thanks. Looking forward for some experts comments.
@KarenJ2 @LinaJ2020 @SusanY1
