Nonresident spouse, election to file joint return

[FormW2]

Are there any examples of the letter/statement for making the choice?

What is the identification number of each spouse? SSN, ITIN, Passport #?

Nonresident spouse does not have SSN/ITIN and will apply for one during filing. What identification number should be used in the choice statement?

Thanks

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https://www.irs.gov/individuals/international-taxpayers/nonresident-spouse

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:

1. A declaration that on the last day of the tax year one spouse was neither a U.S. citizen nor a U.S. resident within the meaning of IRC section 7701(b)(1)(A) and the other spouse was, and that you choose to be treated as U.S. residents for the entire tax year.
2. 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.)

[AmyC]

Keep it very simple!

Get a piece of paper  

Print your name, address,  and social security number

Print spouse name, address, information

space on paper

Then something simple like, "We declare that on the last day ......" following #1 listed above.

Both sign the return.

[FormW2]

Nonresident spouse has no SSN or ITIN yet. Should it be left blank on the statement?

[Vanessa A]

You can just enter NRA for their SSN or ITIN since they do not have one yet. 

[NeoNap]

Hi,

When I downloaded my prepared return, I see that TurboTax has already generated this statement declaration as well. But It only has address information of a tax payer and not for spouse. 

How can I get address information for spouse as well there? 

Thanks 

[KrisD15]

Yes, TurboTax now generates a statement suitable for use when making the election to file jointly with a non-resident spouse. 

The address generated on the statement is taking form the "Personal Info" section of your return. 

If you wish to edit it, can can use the statement provided as a template, but create a statement of your own and use the address you prefer. 

The statement generated by the TurboTax program is only done as a courtesy, you can use your own if you rather. 

[CJ2025]

If the spouse moved to the US in March of this year (2025) and now has a SSN, do we still need to file and include the election statement since they were technically not a resident of the US as of December 31 2024? Also, do we need to include the verbiage of electing for subsequent years if they are now permanently going to reside in the US going forward? 

[MarilynG1]

If you're using TurboTax Desktop, in Forms mode, click on Open Form, type in 'election' to pull up the election statement.  You can type whatever you want into the statement; the template is just a guide.

@CJ2025 

[CJ2025]

Thank you! I'm wondering if next year we will have to file with the election statement since they are living here in the US permanently now? 

[MarilynG1]

No, you won't need the election statement next year, since your spouse has an SSN and is a permanent resident.

@CJ2025