Yes, let me answer these questions individually.
- According to IRS.gov, you will attach the statement and make the choice in the first year. Once made, the choice to be treated as a U.S. resident for federal income tax and withholding purposes applies to all later years unless suspended (as explained above) or ended in one of the ways shown below. 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).
- Once the election is made in the first year, you can choose to file jointly or separately in subsequent years.
- There is a caution that is listed in the document that states if the choice is ended neither spouse can make this choice in any later tax year, even if married to a different individual – it is a once-in-a-lifetime choice.
@sriva119
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