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.

[tagteam]

I'll page @pk. Please check back.

[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 ?