In f/u of this. I have been treating my Canadian wife and filing her as a resident, even though she is a non-resident, non citizen. I have been doing this since we got married in 2016. I never formally "elected" this to the IRS and just filed "married filing jointly". I have done my best to be as accurate on the tax return, but admittedly gets quite complex. I am sure I am doing it exactly correctly, but I know it is not that far off (if anything I probably overpaid the IRS a bit) thus I am not too worried about that. However I just learned about the PFIC rules which I never did consider in the past and this does tip it into getting too complex now that it is not worth it. Starting 2025 taxes, I think it is best to revoke 6013(g) indefinitely. The question is how should I proceed with this.
As I have not really ever officially "elected" for it, would it be foolish for me to officially "revoke" it by writing a letter. I am afraid by writing a letter to the IRS, it could lead to unnecessary audit. The other option is just to not file a tax return in 2025 (as she has no US income or assets) and for me to file "married filing seperately". Do you guys think this might be the most quietest way to move on.
