Can I amend Statement for Making Non-Resident Spouse as Resident Alien

[gshforever]

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.

[gshforever]

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.

[SusanY1]

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.