Federal Election for Spouse of US Citizen

ITIN For Foreign Person with US Business LLC/LLP/S Corp

General Note

ITIN condition to Apply for spouse of US Citizen, Resident American, and Greencard holders

If you are legally married as of 31st December for the tax year of Filing, then you are eligible to file MFJ/MFS even if your spouse does not have US Visa, never visited the USA. 

ITIN condition to Apply for dependent of US Citizen, Resident American, and Greencard holders

Please note, It’s only for the dependent child/other dependents ITIN application process requires (a US Visa, date of entry to the USA, 183 days stay(I-94 records), and proof of residence like US Medical records or school records required).

Common Types of Federal Election for American spouse done for the first time of claiming him or her on the 1040 Federal tax return with Married Filing Jointly [MFJ] status– 6013(g) Election

What is the 6013(g)- Federal Election for your spouse who is not a US Citizen?

6013(g) Federal election allows U.S. citizens or residents married to non-residents to elect to treat their nonresident alien spouse as a resident alien for the purposes of their U.S. tax return.

In order to qualify as a non-resident alien, the spouse cannot be a U.S. citizen or green card holder or meet the “substantial presence test.” 

This substantial test is met by the foreign spouse if the non-resident spouse spends 

  1. 31 or more days in the U.S. during the tax year
  2.  and 183 days in the country during the 3-year period that includes the current year and the 2 years immediately before that.

For more information and FAQ on ITIN for spouse of US Citizen please refer to our other blog on our website.

Our team specializes in international expatriate U.S. personal tax return service. If you need assistance with ITIN Renewal/US 1040 filing for refund claim/FATCA Compliance work/FBAR FINCEN114 Filing, ITIN/ Form W7 Application/E.I.N./Form W8BENE or Certified Acceptance Agents [C.A.A.] services/1040NR U.S. tax filing for refund claim of excess 1042S / 8288A/ 8805/ W2/ 1099. We are happy to assist our clients in a timely, efficient, and cost-effective way.

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