Question regarding filing jointly with 6013(h) election

[srav]

Hi, I am a US citizen. My wife does not meet the substantial presence test for 2023, as the first day she was present in the US as a green card holder was Oct 2023 . Hence I think her residency start date as per the IRS information page HERE is Oct 2023. In this situation, for me and her to be able to file jointly and claim the standard deduction I believe we need to file an election under IRC section 6013(h) to treat her as a permanent resident for 2023. Is this accurate?

If so , will we need to print and file our return and will not be able to file online via Turbotax?

Also, assuming that we do need to file the election under 6013(h), is there an example template that we can follow?

[MarilynG1]

If your spouse is a nonresident alien, you have three options when you file your taxes. Select an option below to see which is best for you.

Married Filing Jointly with a nonresident alien spouse

Married Filing Separately with a nonresident alien spouse

Filing as Head of Household

IRC Section 6013(h) requires that she be a permanent resident (green card holder) by the end of the tax year, so that would not apply in your case. 

Here's more details and Tax Tips for Resident and Non-Resident Aliens. 

[srav]

Hi Marilyn, actually 6013(h) does apply, if you read my post, my wife got her green card in October 2023 on entry to the US.

[SusanY1 · Accepted solution]

Yes, you can make the 6013(h) election to have your wife treated as a resident for the entire tax year.  This does require that attaching a statement making this election to your paper filed return. 

The statement should read something like "Under Section 6013(h), [Spouse name] elects to be treated as a resident for tax purposes for the entire tax year 2023."  Be sure to include Social Security number and name on this form, and sign and date it.