# Question about switching between MFS and MFJ status w/ NRA spouse



## palme (Jul 17, 2013)

Hello all,

I am a US citizen residing in France with a French NRA spouse. My spouse acquired a green card and SSN three years ago when we moved the the US, but she abandoned it when we returned to live in France two years later.

After filing MFS (married filing separately) before we moved to the US, I filed MFJ (married filing jointly) for the two tax years when we were living in the US and my spouse was a resident alien (for at least part of each year).

Now that we are back in France and my spouse has abandoned her green card is a NRA again, I would like to file MFS. However, if I understand correctly, once I decide to go back to MFS from MFJ, I can't go back to MFJ in the future. (Is that right? Or is it different since my spouse has changed from Resident Alien to NRA?)

My main question is this: As long as we reside in France, I don't mind being required to file MFS, so I'm not worried about that; however, if we decided to move back to the US, and my spouse reapplies for a green card and becomes a Resident Alien, will it still not be possible to change our status back to MFJ? In other words, if I switch back to MFS now, will we really not be able to ever go back to MFJ, even if my spouse becomes a Resident Alien again? I would really like to avoid having to file two separate tax forms if we both live and work in the US sometime in the future.

Thanks in advance for any advice with this tricky situation!


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## palme (Jul 17, 2013)

On further reflection, I am beginning to doubt that the two years I filed as MFJ actually count as the "special election" to treat an NRA spouse as a Resident Alien and file MFJ because, during those years, my spouse was actually a Resident Alien (she received her green card in 2015 and abandoned it in mid-2016).

Thus if I file as MFS this year it won't be considered as a suspension of a "special election" to file jointly that can't be reversed?

(And that would mean that if my spouse were to get a new green card, we would have no trouble filing jointly, because she would have Resident Alien status. Does that sound right?)


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## Bevdeforges (Nov 16, 2007)

Check Publication 54, but as far as I know, the "election" to file jointly when one spouse is a NRA for part or all of the year is not one of those that you have to stick with once chosen.

And yes, while you were living in the US, there was no "election" involved. Sure, you could have each filed as MFS, but she still had an obligation to file (and to report her income) while resident in the US. Filing jointly was the smart way to go.

While you are both resident outside the US, your obligation to continue to file remains. But you're free to go MFS each year. This from Publication 54 in the section about Nonresident Alien Spouse Treated as a Resident:


> You can file joint or separate returns in years after the year in which you make the choice.


Cheers,
Bev


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## palme (Jul 17, 2013)

Thanks for your reply, Bev.

I've gone through publication 54 at length and I think I understand now. The choice to treat an NRA spouse as a resident (to be able to file jointly) cannot be changed from year to year. Once it is made (and it needs to be officially declared) it needs to be officially ended, and then it cannot be made again. However, after the choice is made you can choose to file either jointly or separately, hence the line you quote:


> You can file joint or separate returns in years after the year in which you make the choice [to treat NRA as RA].


But if "the choice" has been made and the couple decides to file separately, the NRA spouse will have to file his/her own separate tax return and report all worldwide income.

So my issue is that I am not sure if I have officially made "the choice," which would now require my NRA spouse to also file a separate tax return if I choose MFS. I filed MFJ for two years when my spouse was partially Resident Alien, but I didn't attach any official declaration (as instructed by publication 54) asking for my spouse to be treated as a Resident Alien for the entire year. Should I assume that I have not made "the choice" since I didn't have any issues with my joint return in either of the years when my spouse was partially NRA, and that if I file separately now the IRS will not expect my NRA spouse to file a separate return?

Or is it possible that by filing MFJ for the two years that my spouse was only partially Resident Alien I have implicitly made "the choice" and that if I want to file MFS without requiring my spouse to file a separate return I have to officially end the choice by including a signed revocation?


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