[arax28]

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?

[AtlantaTaxExpert]

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).

[arax28]

AtlantaTaxExpert, thank you for confirmation!

[AtlantaTaxExpert]

Glad to help!

[IntlTax]

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

[AtlantaTaxExpert]

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

Good catch, Intl Tax!