Statement for making Non-Resident Spouse as Resident Alien

[guddupradhan88]

what kind of statement one need to sign along with the spouse to treat the non-resident spouse as resident alien while filing tax returns as "married joint filing" ?  Is this statement any official form on the IRS site or just need to sign a normal statement ? Can it be done while visiting IRS office for ITIN application for the spouse ?

[KarenJ]

You need to manually create the statement.The statement needs to be attached to your finalized 2019 1040.  I assume you will be taking your finalized return to the IRS office when applying for an ITIN for your spouse.  Make sure you attach the return before filing. 

How To Make the Choice

Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. It should contain the following information.

• A declaration that one spouse was a nonresident alien and the other spouse a U.S. citizen or resident alien on the last day of your tax year, and that you choose to be treated as U.S. residents for the entire tax year.

• The name, address, and identification number of each spouse. (If one spouse died, include the name and address of the person making the choice for the deceased spouse.)

[Edited 03.24.20 | 4:16]