Publication 54 - Tax Guide For U.s. Citizens And U.s. Citizens Abroad - 2001 Page 6
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44To get an SSN for your spouse, apply at a
You generally make this choice when you file
dent alien. Dick and Judy can file joint or sepa-
social security office or U.S. consulate. You
your joint return. However, you can also make
rate returns for 2000. Neither Dick nor Judy was
must complete Form SS – 5. You must also pro-
the choice by filing a joint amended return on
a resident alien at any time during 2001 and their
vide original or certified copies of documents to
Form 1040 or Form 1040A. Be sure to print the
choice is suspended for that year. For 2001,
verify your spouse’s age, identity, and citizen-
word “Amended” across the top of the amended
both are treated as nonresident aliens. If Dick
ship.
return. If you make the choice with an amended
becomes a resident alien again in 2002, their
If your spouse is not eligible to get an SSN,
return, you and your spouse must also amend
choice is no longer suspended and both are
he or she can file Form W – 7 with the IRS to
any returns that you may have filed after the
treated as resident aliens.
apply for an ITIN.
year for which you made the choice.
You generally must file the amended joint
Ending the Choice
How To Make the Choice
return within 3 years from the date you filed your
original U.S. income tax return or 2 years from
Once made, the choice to be treated as a resi-
Attach a statement, signed by both spouses, to
the date you paid your income tax for that year,
dent applies to all later years unless suspended
your joint return for the first tax year for which the
whichever is later.
(as explained above) or ended in one of the
choice applies. It should contain the following:
ways shown in Figure 1 – A.
Suspending the Choice
1) A declaration that one spouse was a non-
If the choice is ended for any of the reasons
resident alien and the other spouse a U.S.
The choice to be treated as a resident alien does
listed in Figure 1 – A, neither spouse can make a
citizen or resident alien on the last day of
not apply to any later tax year if neither of you is
choice in any later tax year.
your tax year and that you choose to be
a U.S. citizen or resident alien at any time during
treated as U.S. residents for the entire tax
If you do not choose to treat your non-
the later tax year.
year, and
TIP
resident spouse as a U.S. resident, you
may be able to use head of household
2) The name, address, and social security
Example. Dick Brown was a resident alien
filing status. To use this status, you must pay
number (or individual taxpayer identifica-
on December 31, 1998, and married to Judy, a
more than half the cost of maintaining a house-
tion number) of each spouse. (If one
nonresident alien. They chose to treat Judy as a
hold for certain dependents or relatives other
spouse died, include the name and ad-
resident alien and filed a joint 1998 income tax
than your nonresident alien spouse. For more
dress of the person making the choice for
return. On January 10, 2000, Dick became a
the deceased spouse.)
nonresident alien. Judy had remained a nonresi-
information, see Publication 501.
Figure 1-A. Ending the Choice
● Either spouse can revoke the choice for any tax year.
Revocation
● The revocation must be made by the due date for filing the tax return for that tax year.
● The spouse who revokes must attach a signed statement declaring that the choice is being
revoked. If the spouse revoking the choice does not have to file a return and does not file a claim
for refund, send the statement to the Internal Revenue Service Center where the last joint return
was filed.
● The statement revoking the choice must include the following:
● The name, address, and social security number (or taxpayer identification number) of each
spouse.
● The name and address of any person who is revoking the choice for a deceased spouse.
● A list of any states, foreign countries, and possessions that have community property laws in
which either spouse is domiciled or where real property is located from which either spouse
receives income.
● The death of either spouse ends the choice, beginning with the first tax year following the year
Death
the spouse died.
● If the surviving spouse is a U.S. citizen or resident and is entitled to the joint tax rates as a
surviving spouse, the choice will not end until the close of the last year for which these joint rates
may be used.
● If both spouses die in the same tax year, the choice ends on the first day after the close of the
tax year in which the spouses died.
● A divorce or legal separation ends the choice as of the beginning of the tax year in which the
Divorce or
Legal separation
legal separation occurs.
● The Internal Revenue Service can end the choice for any tax year that either spouse has failed to
Inadequate records
keep adequate books, records, and other information necessary to determine the correct income
tax liability, or to provide adequate access to those records.
Page 6
Chapter 1 Filing Information
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