Is a declaration statement mandatory to joint file taxes?

[raj1975 10]

some poster here mentioned that the declaration statement is a must in order to joint file else IRS will not accept the filing? is this really true?

foreign spouse had no income in 2010.

why would you need a seperate declaration statement when anyway you are joint filing?

here is a link:

http://www.irs.gov/businesses/small/international/article/0,,id=96734,00.html

Edited March 3, 2011 by raj1975

[raj1975 10]

some poster here mentioned that the declaration statement is a must in order to joint file else IRS will not accept the filing? is this really true?

foreign spouse had no income in 2010.

why would you need a seperate declaration statement when anyway you are joint filing?

here is a link:

http://www.irs.gov/businesses/small/international/article/0,,id=96734,00.html

here is a thread that is discussing about a declaration page in order to joint file with your foreign spouse. i still can't believe it is required. is it really?

http://www.visajourney.com/forums/topic/293088-filing-taxes-as-married/page__st__30

Edited March 3, 2011 by raj1975

[CarlosAndSveta 808]

here is a thread that is discussing about a declaration page in order to joint file with your foreign spouse. i still can't believe it is required. is it really?

http://www.visajourn...ed/page__st__30

It is required. Here is the text of the portion of IRS Regulation Section 1.6013-6 that talks about making the election

(4) Time and manner of making an election. (i) A husband and wife shall make the election under this section by attaching a statement to a joint return for the first taxable year for which the election is to be in effect. The election must be made before the expiration of the period prescribed by section 6511(a) (or section 6511© if the period is extended by agreement) for making a claim for credit or refund. If either or both spouses die after the close of the taxable year but before the joint return is filed, the election may be made by the executor, administrator, or other person charged with the property of the deceased spouse. If the election is made with a joint amended return, the amended return should be made on Form 1040 or 1040A, the word "Amended" should be written clearly on the front of the return, and an amended return also must be filed for each subsequent taxable year as to which a return previously has been filed by either spouse.

(ii) The statement must contain a declaration that the election is being made and that the requirements of paragraph (a)(1) of this section are met for the taxable year. The statement must also contain the name, address, and taxpayer identifying number of each spouse. If the election is being made on behalf of a deceased spouse, the statement must contain the name and address of the executor, administrator, or other person making the election on behalf of the decreased spouse. The statement must be signed by both persons making the election.

The exact citation is Regulation Section 1.6013-6(a)(4).

Edited March 3, 2011 by CarlosAndSveta

[Brusik 11]

here is a thread that is discussing about a declaration page in order to joint file with your foreign spouse. i still can't believe it is required. is it really?

http://www.visajourney.com/forums/topic/293088-filing-taxes-as-married/page__st__30

I typed a letter and had my wife sign and date it... Then she sent airmail to me..

•You will write a statement saying you are a US citizen and he/she was a non-resident alien on the last day of 2010 and you both elect for him/her to be treated as a resident alien for tax purposes. That's required for him/her to file jointly with you as he/she is not a resident yet by immigration rules. But for the IRS, the statement will allow him/her to be considered a resident as far as filing taxes goes. Otherwise a non-resident can not file a joint return. You both sign the statement and each list you name, address, and id number (SSN and A-number). Staple it to the end of your return.

[raj1975 10]

Thank you for your replies.