Question related to revoke 6013(g) election?

[duyuustc]

My husband and I made 6013(g) election on tax year 2023 to file our tax jointly. In our refund from IRS, there is about $100 interest.  We plan to revoke 6013(g) election for tax year 2024 and file our tax separately.   Since we both live in Taiwan and I am a non-resident and doesn't have any US income except interest received from our 2023 joint tax return.  My husband would claim all IRS interest amount from 2023 in his 2024 tax return. I understand my husband need to file his US tax return for 2024. Do I need to file US return for 2024? I plan to submit 6013(g) revocation letter this October to the director of IRS service center since I think I am not required to file for tax year 2024.  On Feb 2025, my husband would file his 2024 return to claim all IRS interest amount from 2023 refund and we are all set.  Any thoughts on the procedure above? Thank you so much.

[pk · Accepted solution]

@duyuustc  from the actual statute of Title 26  code section 6013 (g) on termination of the election to be treated as a resident for tax purposes :-->

"  (4)Termination of election

An election under this subsection shall terminate at the earliest of the following times:

(A)Revocation by taxpayers

If either taxpayer revokes the election, as of the first taxable year for which the last day prescribed by law for filing the return of tax under chapter 1 has not yet occurred. "  

I have underlined the   words of import to me --- I interpret this to mean that the termination of the 6013(g) election need to be made  for the year before  the due date of the filing  AND during that year.    Therefore my suggestion would be to include  the "termination of election" letter during  filing of 2024 return.  Once  terminated you cannot  re-elect  to be under  6013(g) again  ( the statute does not say how long is the  blackout period ).

At the same time I do not  see any harm in filing the termination of  election   at any time  during 2024 -- just make sure that this  termination is effective first of 2024 i.e. for all of 2024 tax year and beyond..

For 2024 , your  husband recognizing the interest income in full while filing his 2024 return,  is the correct way to deal with this income.

Note that  as a  NRA  ( Non-Resident Alien )   even with a Tax ID  ( TIN )  but with no connection to US or No US  sourced income, you are not required to file a US return.

Here is a link to section 6013 -->    26 U.S. Code § 6013 - Joint returns of income tax by husband and wife | U.S. Code | US Law | LII / L...

Is there more I can do for you ?

[juju007]

I'm in the same situation and I was wondering what address to mail the 6013(g) revocation letter? We filed our taxes last year electronically. We did not mail it. Thank you

[BrittanyS]

The revocation request would be mailed to the Tax Center for "Where to file paper tax returns" for the state you lived in when the return was filed.  Please see the link below:

• Where to file paper tax returns

[duyuustc]

My husband mailed his 2024 tax as married filing separately this February.  In his return, he attached the revocation letter to revoke the 6013(g) election.  In his IRS account transcript, we can see transaction code 150 to indicate that he already filed the return, however, we cannot get any information about whether IRS already processed and approved the 6013(g) revocation letter in the return. How could we get information on this? Should we call IRS to get peace of mind on this matter? If so, which phone number should we call?  Thanks in advance.

[CatinaT1]

You will need to contact the IRS for information. 800-829-1040

 It might be easiest to set up an account with them.

IRS Individual Online Account  

• Taxpayers with a Social Security number or an Individual Taxpayer Identification Number can create or access their IRS Individual Online Account to get information they need to file their return.
• With an IRS Individual Online Account, people can:
• View balance owed, payment history and schedule payments.
• Cancel scheduled payments.
• Get transcripts.
• View or create payment plans.
• See digital copies of some IRS notices.
• View key data from their most recently filed tax return, including adjusted gross income.
• Validate bank accounts and save multiple accounts, eliminating the need to re-enter bank account information every time they make a payment.
• View, approve and electronically sign power of attorney and tax information authorizations from their tax professional. 

[juju007]

@duyuustc I'm in the same position as you, however, I just sent mine so it may be some time before it gets processed. It would be great if you can share your findings for myself and others. Thank you 

[user17673732251]

@duyuustc I sent my 6013 revocation in March 2025 and I confirmed that IRS received it but still till to this day, I keep receiving letters once every 3 month from IRS telling me that they need more time to process my request. How long does it take to process a simple 6013(g) revocation?

Have you received your confirmation of revocation or should I expect to wait much longer?

Thank you

[Mike9241]

don't know. however, did you follow proper protocol for revoking the election. I'm providing the regulations from reg 1,6013-6

(b) Termination of election—(1) Revocation.

(i) An election under this section shall terminate if either spouse revokes the election. An election that is revoked terminates as of the first taxable year for which the last day prescribed by section 6072(a) and 6081(a) for filing the return of tax has not yet occurred.

(ii) Revocation of the election is made by filing a statement of revocation in the following manner. If the spouse revoking the election is required to file a return under section 6012, the statement is filed by attaching it to the return for the first taxable year to which the revocation applies. If the spouse revoking the election is not required to file a return under section 6012, but files a claim for refund under section 6511, the statement is filed by attaching it to the claim for refund. If the spouse revoking the election is not required to file a return and does not file a claim for refund, the statement is filed by submitting it to the service center director with whom was filed the most recent joint return of the spouses. The revocation may, if the revoking spouse dies after the close of the first taxable year to which the revocation applies but before the return, claim for refund, or statement of revocation is filed, be made by the executor, administrator or other person charged with the property of the deceased spouse.

(iii) A revocation of the election is effective as of a particular taxable year if it is filed on or before the last day prescribed by section 6072(a) and 6081(a) for filing the return of tax for that taxable year. However, the revocation is not final until that last day.

(iv) The statement of revocation must contain a declaration that the election under this section is being revoked. The statement must also contain the name, address, and taxpayer identifying number of each spouse. If the revocation is being made on behalf of a deceased spouse, the statement must contain the name and address of the executor, administrator, or other person revoking the election on behalf of the deceased spouse. The statement must also include a list of the States, foreign countries, and possessions of the United States which have community property laws and in which:

(A) Each spouse is domiciled, or

(B) real property is located from which either of the spouses receives income.

The statement must be signed by the person revoking the election.
(2) Death. An election under this section shall terminate if either spouse dies. An election that terminates on account of death terminates as of the first taxable year of the surviving spouse following the taxable year in which the death occurred. However, if the surviving spouse is a citizen or resident of the United States who is entitled to the benefits of section 2, the election terminates as of the first taxable year following the last taxable year for which the surviving spouse is entitled to the benefits of section 2. If both spouses die within the same taxable year, the election terminates as of the first day after the close of the taxable year in which the deaths occurred.

(3) Legal separation. An election under this section terminates if the spouses legally separate under a degree of divorce or of separate maintenance. An election that terminates on account of legal separation terminates as of the close of the taxable year preceding the taxable year in which the separation occurs. The rules in § 1.6013-4(a) are relevant in determining whether two spouses are legally separated.

(4) Inadequate records. An election under this section may be terminated by the Commissioner if it is determined that either spouse has failed to keep adequate records. An election that is terminated on account of inadequate records terminates as of the close of the taxable year preceding the taxable year for which the Commissioner determines that the election should be terminated. Adequate records are the books, records, and other information reasonably necessary to ascertain the amount of liability for taxes under chapters 1, 5, and 24 of the code of either spouse for the taxable year. Adequate records also includes the granting of access to the books and records.

[pk]

@user17673732251  while my colleague @Mike9241  has answered your question very well and also has  attached the actual text of the statute/rule for termination of "election " to be treated as a Resident for Tax purposes, note that the text only defines/ declares the steps to be taken by the taxpayer.  There is no articulated  language to require  IRS approval or otherwise.  Thus my understanding here is that once you have complied with the requirement to notify IRS properly ( i.e. as per the steps one must take -- statement  with timing, for the  year under consideration, name address etc. details), you are done  and IRS has no action to take -- it is a one-way notification.  That is my view of the text of the statute/rule

[user17673732251]

@pk Thank you very much. that makes a lot of sense, but what threw me off was that I keep receiving every 3 months a letter from the IRS stating that "we need more time to response to your inquiry" and they give themselves 90 days and then comes another similar letter. But now after reading your post, that makes sense. 

I appreciate your response. Thank you. 

[user17673732251]

@Mike9241 Thank you very much. It is now all clear. Much appreciated.