pk
Level 15
Level 15

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@manojamk ,   The issue about your wife being a US resident and therefore being able to file jointly is complicated by the fact  that all the rules and articulation by the IRS is  for a Non-Resident Alien to be treated as a resident for tax purposes,  the alien has to be married to a US person  ( Citizen/Resident--Green Card / Resident for tax purposes )-- what is not clear here is what does "married to  a US person mean " --- the cause of this is because  at the time of filing the original 2019 return and at the end of the 2019 , while you were married  but you were a Non-Resident Alien.  However, once you amend your return, you will be retrospectively considered  a Resident for Tax purposes. Thus the question becomes whether your wife can still be considered married to a US Person ( Resident for Tax purposes ) retrospectively.  I suspect that  IRS generally will accept that the contention that your wife is indeed married to a US person ( Resident for Tax purposes ( with retrospective request via amended return ) and  hence you should consider   amending your  2019 return as Married Fling Joint -- include  her  world income for 2019 as US taxable income -- and include the  "first year choice" and  "alien to be treated as a resident for tax purposes "  paperwork.  If IRS  refuses   then  you could ask them to cite regulation which disallows this and go on from there.

 

Namaste ji

 

pk

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