Hi @DaveF1006 ,
Thank you very much. So I will just go ahead and file normally this year. I won't mail IRS to alter any tax election.
Since in both current year and next year only my wife's status changed/will change (2020 NR -> 2021 R -> 2022 NR), so this isn't violated - both of your resident status changes. That means, the first year election of treating NR as R will stay in effect even for 2022.
The only thing I would do differently for the 2022 tax year is that I will mail the tax return to IRS, just like I did for the 2020 tax year, as one cannot e-file with NR spouse.
Do you advise that I send a letter to IRS next year, along with my 2022 return, reminding them of the choice I made in 2020? Just so that all doubts related to 2021 change of status are dispelled.
Thank you very much for all your prompt and detailed responses.
