Non-Resident and Resident
Hi Folk,
I am a US alien resident and was wondering whether I can consider my spouse as a resident alien for 1 tax year and a non-resident alien for the subsequent tax year. Please note that my spouse doesn't qualify for alien residency for both the years.
I have read the following from Pub.519:
"If, at the end of your tax year, you are married and one spouse is a U.S. Citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U.S. Resident"
Also, there is section which talks about ending the choice. This is relevant to me since I would like to consider my spouse as a non-resident the following tax year:
"If the choice is ended in one of the ways, neither spouse can make the choice in any later tax year".
If I simplify my question then it would be precisely be the following:
Q. What is meant by the term "Choice". Is it "considering oneself as resident alien, if qualified based on the definition" or "considering a non-resident alien as a resident alien"?
Appreciate your help and time.
G
