Hello! I'm having a problem preparing federal tax return for me and my wife. My wife is a US resident (and green card holder) for entire year 2016. She actually lived and worked in US during almost entire year. I am just recently moved to US on 11/27/2016 and got my green card. So I am generally a dual-status alien under a green card test. I didn't have any US-based sources of income, but I worked for foreign employer for entire year. According to my calculations it would be beneficial for us to file in "married, filing jointly" status, even while I have to include my worldwide income. To be able to file joint return I was planning to attach a statement that I choose to be treated as a US resident for entire year 2016. But I'm confused regarding conditions for making such choice stated in Pub.519:

You were a nonresident alien at the beginning of the year. - this is true
You are a resident alien or U.S. citizen at the end of the year. - this is also true
You are married to a U.S. citizen or resident alien at the end of the year. - this is true
Your spouse joins you in making the choice. - this is where I'm in doubt. My wife was not dual-status alien for year 2016, so she has no choice and must be treated as US resident.

So my question is: can I still elect to be treated as full-year US resident and file a joint return with my spouse?

Yes. You should attach the statement when you MAIL in the federal return (efiling is not an option for 2016, but you will be able to efile in future years).

AtlantaTaxExpert, thank you for confirmation!

Glad to help!

The statement should be signed by both you and your wife.

I thought I made that clear, but looking at the answers, I see that I did not.

Good catch, Intl Tax!