# Married filing joint question



## berniej (Mar 5, 2012)

If you filed married filing separately (NRA) can you file married filing jointly this year.
TIA

Bernie McKenna


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## Bevdeforges (Nov 16, 2007)

Sure - as long as you treat your NRA spouse as if s/he were US resident the entire year.


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## berniej (Mar 5, 2012)

thanks I thought I read it somewhere where you couldn't.

Thanks again

Bernie


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## Moulard (Feb 3, 2017)

I assume that the desire to file separately is related to the stimulus payment given the limitation of joint returns where one party has an ITIN. 


Do note, that to file jointly with a non-resident alien you must have made an election under IRC §6013(g) to treat your spouse as a resident alien for purposes of Chapter 1 and Chapter 24 and have filed that first return jointly.

A statement making the election must be attached to that first joint return, and that return must have been made in a timely manner 

In this case timely means the election must have been made before the time period for making a claim for a refund expires -generally, the later of 3 years from the time the return was filed or 2 years from the time the tax was paid. 

There is no specific form used to make the election under IRC § 6013(g). The election is made by attaching a statement to a joint Form 1040 for the first taxable year in which the election is to be in effect. 

The statement should include:


A declaration that the election is being made and that the individuals meet the necessary requirements (e.g., that one spouse is a U.S.citizen or resident)
The name, address, and taxpayer identification number (TIN) of each spouse;
Two signatures; the statement must be signed byboth persons making the election.

If you have done all of that already, then no drama filing separate returns for 2019.


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## berniej (Mar 5, 2012)

we always filed married filing jointly till 2018 when the guy on the base said do it

separately so I did.

She has a SSN just no US income just her Dutch pensions.

So I figured I got the wrong info last year and wanted to see if I could go back to doing 

it jointly but I thought that I read that once you file MFS that you couldn't file again MFJ.

Its not about the stimulus as I haven't heard anything about if I'm getting it but about 

the right way to do it as the base has stopped helping retirees.

Thanks for the info

Bernie


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## Bevdeforges (Nov 16, 2007)

Just remember that there is no "right" or "wrong" when it comes to the myriad of options you have in filing US returns. I'm not aware of any restriction on returning to filing jointly if you have filed MFS. You may be thinking of the FEIE, where you can't just jump back and forth between the FEIE and the FTC without having the approval of the IRS. (Though I'm not at all sure to what extent they "enforce" that these days.)

But filing jointly with an NRA spouse is simply an "option" that is available to you if you want to use it. As long as you follow the rules of the option you choose, it's entirely up to you. It's also an option for a married couple living in the US to file MFS - and there are some who do that, based on some very specific situations that may or may not make that advantageous to them. As long as they follow the rules, the choice is up to them and there is no "right" or "wrong" (as long as they pay the applicable tax).


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## 255 (Sep 8, 2018)

berniej -- I'm with Bev. You can file differently different years, without issue. I used to calculate my taxes both ways (I don't any longer, filing joint is inevitably the better deal for my situation.) My wife did file married filing separately, our first year of marriage, but we subsequently filed an amended return as married filing jointly. I also filed one year, as head of household, because it saved us a bit of coin (we owned two houses, and worked and resided in different states, temporarily.)

There are often recommendations for U.S. citizen expats to file as married, filing separately, when married to a foreign spouse, to eliminate filing on assets and income in the foreign spouse name -- thus reducing taxes and "information" reporting.

Please look at your own situation distinctively. If you've always filed jointly, even if your wife is not a U.S. resident, it may make sense to continue to do so. You might even relook your last years return and do an amendment to file jointly -- you might get a bit of refund. Cheers, 255


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