Adding further, so If I understood correctly, Since I elect non-resident spouse to be treated as resident alien, and filing "Married Filing Jointly", I no longer need to file as "Dual-Status" alien, Instead we can file 1040 as Residents for whole year on our worlwide income and get standard deduction, tax credits if paid any on foreign income.
PUB-519 Says:
Page 32 Chapter 6
If you are married and choose to be a nonresident spouse treated as a resident, as explained in chapter 1, the rules of this chapter do not apply to you for that year.
Page 10 Chapter 1
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 yearsIf 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.
Am I understanding it correct? Thanks.
@LinaJ2020 @KarenR @SusanY1
