First year choice and nonresident spouse choice

[NursultanBS]

@DaveF1006 - Yes, I want to claim first-year choice after I pass SPT for 2024 to become a part-year resident for 2023. Since I'll be a resident for tax purposes at the end of 2023 with first year choice, I believe I can claim my nonresident spouse as a resident in a joint return. If I do so, then I will also be treated as a resident for the entire 2023 tax year (according to this: https://www.irs.gov/individuals/international-taxpayers/nonresident-spouse). Is my thought process correct?

[DaveF1006]

Yes, you may file a joint return with your non-resident spouse. As an FYI, this is how you will file. 

1. Prepare your return in TurboTax
2. When you get to the Let’s get ready to e-file screen, select File by Mail.
3. Attach a statement to your return, signed by each of you that states that one of you is a U.S. citizen and the other is a nonresident alien and that you’re electing to both be treated as U.S. residents for tax purposes. Include the full name, address and Social Security number (or Individual Taxpayer Identification Number) of each spouse. This won’t affect the immigration status of the nonresident alien.
4. Mail the return to the address on the instruction sheet that prints with the return.

If your spouse doesn’t have a Social Security number or ITIN, you’ll need to apply for one when you mail in your return. To do this, follow steps 1–3 above and then do this:

1. Fill out Form W-7 and attach it to your return, as well as all necessary documentation. Click on the link to download a pdf copy to fill out and attach to your return.
2. Mail the return to the address specified in the Form W-7 instructions.

Note: TurboTax will give you an error regarding the missing Social Security number for your spouse. You can ignore the error since you’re printing your return.

@NursultanBS

[NursultanBS]

Hi @DaveF1006 ,

Thanks for your reply. In this case, when I file form 4868 should we file it separately from my spouse estimating the tax due based on 1040NR married filing separately (since we're still nonresidents for tax purposes) or should we file form 4868 together estimating the tax due based on 1040 married filing jointly (since we'll claim residency after I pass substantial presence test in 2024 for first-year choice)? Thank you!

[DaveF1006]

Yes. File form 4868 as Married Filing jointly.