As @JaimeG said the statement 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 the 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.)
I have not seen a sample. The "required format" is to include all the information in (1) and (2). In general, most such statements begin with "Under penalty of perjury I declare that the foregoing is true and correct."
End with "Executed on (date). (Signature)"."
Include all the other information in the middle.
Related Resource:
PERJURY CASES -- 28 U.S.C. 1746 -- UNSWORN DECLARATIONS UNDER PENALTY OF PERJURY
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
