I'm green card holder since 2015 and my wife was F1 student since 2018. I selected to treat my wife as resident alien for joint filing last year (tax year 2018) and used TurboTax as e-filing, everything was fine (we got the refund). Now I realized that I should attach a statement for making Non-Resident Spouse as Resident Alien for the first time joint filing, and do paper-mailing way for 2018 tax reporting.
Can I attach the statement and do paper-mailing way (I need to use US-China treaty and do paper-mailing anyway this year) for 2019 tax reporting? As there is no amount changes, do I still need to use 1040X about this, or just attach the statement? In the statement, should I declare my wife was treated as resident alien sine 2018 tax reporting (like a amend against 2018) or 2019?
Or I can still do normal joint filing as paper-mailing way for 2019 tax reporting. Later on, send the statement and explanation (with 1040X? no amount changes at all) to IRS, separately. Please suggest. Thanks.
Please help. Thank.
Or I can still do normal joint filing as paper-mailing way for 2019 tax reporting. Later on, send the statement and explanation (with 1040X? no amount changes at all) to IRS, separately. Please suggest. Thanks.
The technically correct way is to include the statement, as you indicated. However, the IRS tends to presume you've made the election if you don't so I would not worry too much to add it at this time.
If the IRS asks questions later, be prepared to answer them but this is not likely.