Election statement confusion - became a permanent resident last year, do we need to include one?

[leignot 13]

I got married in 2015 to a US citizen. I was on a student visa at the beginning of the year and became a permanent resident in August. I'm confused as to whether or not my husband and I need to include an election statement with our joint income taxes. Initially I thought "yes," because we want the IRS to consider me a resident alien for all of 2015, not just part of it. But then I read this line on the IRS page for election statements -

https://www.irs.gov/Individuals/International-Taxpayers/Nonresident-Spouse-Treated-as-a-Resident

A declaration that one spouse was a nonresident alien and the other spouse a U.S. citizen or resident alien on the last day of your tax year, and that you choose to be treated as U.S. residents for the entire tax year

On the last day of the tax year, we were a US citizen and resident alien married. So does that mean we don't need the statement?

Thanks!

[rutabaga 209]

I am not a CPA or anything, but here's my 2 cents: since you were a resident at the end of the tax year, I don't think that particular guide applies to your situation. Instead, read up on Dual Status Aliens, and since you seem to want to be treated as a resident alien, pay attention to the part that starts with:

Choosing Resident Alien Status

If you are a dual-status alien, you can choose to be treated as a U.S. resident for the entire year if all of the following apply.

• You were a nonresident alien at the beginning of the year.

• You are a resident alien or U.S. citizen at the end of the year.

• You are married to a U.S. citizen or resident alien at the end of the year.

• Your spouse joins you in making the choice.

This includes situations in which both you and your spouse were nonresident aliens at the beginning of the tax year and both of you are resident aliens at the end of the tax year.

There's also a statement involved and it's similar to the one in the guide you referenced (the details are in the link after the part I quoted above).

Edited March 8, 2016 by rutabaga

[leignot 13]

Looks like that's exactly the situation that applies to me! Thank you!

[rutabaga 209]

No problem