Hi @DaveF1006 ,
Thanks for your response. Just to clarify -
This will be my wife's residency status for tax purposes (NR - Non Resident, R - Resident) -
Tax year 2020 - NR (opted to treat NR as R)
Tax year 2021 - R
Tax year 2022 - NR (want to opt for treating NR as R)
I was a R in 2020 and will remain so for all future tax years.
In 2020, we opted for the choice (treat NR spouse as R). In 2022, we hope to opt for this choice again. 2021 is the spot of confusion for me.
1. Do I need to do anything in 2021 so that I can opt for this choice again in 2022?
2. Should I ask the IRS to suspend the choice for 2021 (so that I can resume it again from 2022)? Or is it automatically implied and hence I don't need to do anything?
I am asking these questions just to ensure that we don't mistakenly end the choice in 2021 and are hence unable to opt for it in the future.
Added background - My wife had foreign income only in 2020, which we did report on our tax filing. But she won't have any foreign income for this year and any year in the future. She will go from R to NR from 2022 only because of a change of the visa status. She will still remain full-time in the US though.
Thank you very much.
