I am a U.S. citizen married where my spouse lives in another country and has no green card but has a SSN. My spouse is a nonresident alien but will treat as a resident for tax purposes.
I do not understand what state of residence means. My spouse did live in one state for a few months in 2019, but currently lives abroad. Thus, I am not sure if state of residence should be foreign or the state that my spouse lived in since my spouse will be treated as a resident even though a nonresident.
If I select foreign since living in another country, then it asked if lived in another state, which would be yes, then asks when became a permanent resident of the foreign country. This is confusing since my spouse has always been a permanent resident there.
Thanks.
You should select the option "Foreign or U.S. Possession" for her (the last one in the drop-down menu.) For the second question, lived in another state it is asking if she has a second U.S. state for tax purposes, so answer that question No.
Thanks! Is there any place with the software where I am supposed go identify that my nonresident spouse is being treated as a resident for tax purposes, or do we just need to sign the statement to attach at the end.
If this is the first year that you are electing to treat her as a resident for tax purposes, you just sign the statement and attach it to the return - there is no other notation needed on the return itself.
After the first year, you do not need to continue to attach the statement.