sample text

[analitikas 3]

Hi All

 

Does anyone have a sample text to make an election for a dual status spouse to be treated as a full year tax resident? This is from the p519;

 

Making the choice. You should attach a statement signed by both spouses to your joint return for the year of the choice. The statement must contain the following information. • A declaration that you both qualify to make the choice and that you choose to be treated as U.S. residents for the entire tax year. • The name, address, and TIN (social security number (SSN) or individual taxpayer identification number (ITIN)) of each spouse. (If one spouse died, include the name and address of the person who makes the choice for the deceased spouse.)

[JeanneAdil 6,583]

You would do US tax returns as MFJ or MFS for any US income

you can not claim the 2555 form for monies earned in Singapore  as it  is not on the list as having a tax treaty with the USA

 

https://www.irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z

S

Slovak Republic
Slovenia
South Africa
Spain
Sri Lanka
Sweden
Switzerland

[analitikas 3]

1 hour ago, JeanneAdil said:

You would do US tax returns as MFJ or MFS for any US income

you can not claim the 2555 form for monies earned in Singapore  as it  is not on the list as having a tax treaty with the USA

 

https://www.irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z

S

Slovak Republic
Slovenia
South Africa
Spain
Sri Lanka
Sweden
Switzerland

to do MFJ, you need to make an election via a statement. I was asking for a sample text for that statement.  Page 9 on publication 519

https://www.irs.gov/pub/irs-pdf/p519.pdf

 

Re 2555, I am pretty sure you are wrong there. I see it may be a factor for the bona fide residence test, but nothing when it comes to the physical presence test.

Edited February 16, 2022 by analitikas

[JeanneAdil 6,583]

14 minutes ago, analitikas said:

to do MFJ, you need to make an election via a statement. I was asking for a sample text for that statement.  Page 9 on publication 519

 

Re 2555, I am pretty sure you are wrong there.

I take the 2 week classes each january so i can do tax returns and try to keep up with changes thruout the tax season (not business taxes i leave those to accountants and tax attorneys)

and look up the site i sent to u for tax treaty countries as Singapore is not listed

 

if u do MFJ attach the form itself that suffices as a simple statement and do W7 for the ITIN 

 

u can go to a tax preparer and get these done if u question the forms and a statement

 

we didn't have to do this statement for California  when i lived in Thousand Oaks but that was years ago

 

The form itself is for those who do not pay into medicare like a self employed person 

Edited February 16, 2022 by JeanneAdil

[Wuozopo 4,293]

4 hours ago, analitikas said:

to do MFJ, you need to make an election via a statement. I was asking for a sample text for that statement.  Page 9 on publication 519

I can post what I sent when I get home. It’s on my computer. A timeline from you would be helpful. When did the spouse enter the US?

Edited February 17, 2022 by Wuozopo

[Ayrton 965]

6 hours ago, JeanneAdil said:

You would do US tax returns as MFJ or MFS for any US income

you can not claim the 2555 form for monies earned in Singapore  as it  is not on the list as having a tax treaty with the USA

 

https://www.irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z

S

Slovak Republic
Slovenia
South Africa
Spain
Sri Lanka
Sweden
Switzerland

A tax treaty is not required to exclude foreign income with 2555 if the immigrant meets the physical presence test. I successfully excluded my income from Brazil in 2019, even though there's no tax treaty between Brazil and US, because I met the physical presence test.

[analitikas 3]

32 minutes ago, Wuozopo said:

I can post what I sent when I get home. It’s on my computer. A timeline from you would be helpful. When did the spouse enter the US?

she entered in September. I think that makes her a nonresident up until that point and a resident from September onwards.

 

is your example on K1? Just wondering since in that case it is a full year nonresident vs a dual status resident (under the green card test)

 

edit: also, I was wondering if we just need to place this "statement" at the end of the tax return? On its own?

 

 

Edited February 17, 2022 by analitikas

[Wuozopo 4,293]

1 hour ago, analitikas said:

she entered in September. I think that makes her a nonresident up until that point and a resident from September onwards.

 

is your example on K1? Just wondering since in that case it is a full year nonresident vs a dual status resident (under the green card test)

 

edit: also, I was wondering if we just need to place this "statement" at the end of the tax return? On its own?

 

 

I was a K1 arriving in October so needed the statement because of not having a greencard or physical presence. This is one I mocked up a few years back for Visa Journey with fake names, etc. It is exactly what we created ourselves and sent some years earlier based on Pub 519 that year. If the latest Pub 519 has added verbiage, just add a sentence if needed. Yes we placed the statement at the end of the tax return.

 

——————

 

Statement:  Nonresident Spouse Treated as a Resident 

 

We declare that on the last day of tax year 2015: 

• Mary A. Jones was a U.S. citizen 
• John J. Jones was a nonresident alien  
• Mary A. Jones and John J. Jones are married. 

 We choose to be treated as U.S. residents for the entire tax year. 


__________________________________     2/4/2016 
Mary A. Jones  SSN 123-45-6789 
123 Main St. 
Smalltown, TX 77771 

 

__________________________________     2/4/2016 
John J. Jones  SSN 987-65-4321 
123 Main St. 
Smalltown, TX 77771 

 

————————

 

I hope that’s enough to give you something to go on. There is no official statement issued by the IRS. 

Edited February 17, 2022 by Wuozopo

[iwannaplay54 985]

On 2/16/2022 at 2:30 PM, analitikas said:

to do MFJ, you need to make an election via a statement. I was asking for a sample text for that statement.  Page 9 on publication 519

https://www.irs.gov/pub/irs-pdf/p519.pdf

 

Re 2555, I am pretty sure you are wrong there. I see it may be a factor for the bona fide residence test, but nothing when it comes to the physical presence test.

It qualifies for either but physical presence usually gets the best benefit

Edited February 18, 2022 by iwannaplay54

[iwannaplay54 985]

On 2/16/2022 at 7:48 PM, analitikas said:

she entered in September. I think that makes her a nonresident up until that point and a resident from September onwards.

 

is your example on K1? Just wondering since in that case it is a full year nonresident vs a dual status resident (under the green card test)

 

edit: also, I was wondering if we just need to place this "statement" at the end of the tax return? On its own?

 

 

Or you can add 34 days from the time she entered and prorate that period of time to apply physical presence

[top_secret 2,458]

This is the template for the election statement that we used successfully.  I don't remember where I got it from, but it got the job done.Nonresident Spouse Treated as a Resident declaration template.doc

[sharpie11 6]

On 2/16/2022 at 1:11 PM, analitikas said:

Hi All

 

Does anyone have a sample text to make an election for a dual status spouse to be treated as a full year tax resident? This is from the p519;

 

Making the choice. You should attach a statement signed by both spouses to your joint return for the year of the choice. The statement must contain the following information. • A declaration that you both qualify to make the choice and that you choose to be treated as U.S. residents for the entire tax year. • The name, address, and TIN (social security number (SSN) or individual taxpayer identification number (ITIN)) of each spouse. (If one spouse died, include the name and address of the person who makes the choice for the deceased spouse.)

Hi Did you ever find this sample text? I am looking for the same..

[TBoneTX 45,649]

4 hours ago, sharpie11 said:

Hi Did you ever find this sample text? I am looking for the same..

Satisfactory answers are in the replies, above.   

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