Iowa state tax question US resident choice statement. because wife was a duel - status alien in 2017

[dezzs]

my wife arrived in the US 1/2017  we will file MFJ for  fed ,with US resident choice statement ,but are there any special requirements for Iowa filing ?

[DS30 · Accepted solution]

No - If you are filing your federal as married filing jointly and you are including the declaration statement with your federal filing, then your spouse will be treated as a US resident for the entire 2017 calendar tax year. (You cannot file a dual-status alien return jointly.)

See this link for additional information US Tax Guide for Aliens.

There is no special filing requirements for Iowa related to including your NRA spouse as a full year US resident. However, if you do no want to include your spouse's full year of income on your Iowa resident state income tax return, you do have the choice to file your IA state income tax return as married filing separately (while still filing your federal US income tax return jointly).

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