ErnieS0
Expert Alumni

Get your taxes done using TurboTax

If I understand your situation from your original post @aradwan2, both you and your wife are filing as US residents under the first-year choice.

 

In that case, you can filed as married for the whole year. The IRS uses your marital status on 31 December as the marital status for the whole year.

 

The choice for a nonresident spouse to be treated as a resident refers to the situation when one spouse is a US citizen or resident at year-end and the other is a nonresident. This does not apply to you since you have chosen to both be treated as US residents.

 

In that case of a nonresident spouse, the couple can elect to file as US residents for the whole year and report their worldwide income for US taxation. This is not a dual-status return.

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