joshuabarksatlcs
Level 10

Why didn't they think of that 8 months ago? 

Apparently, they're under the guidance of legal counsel.  Lawyers' work schedules are generally "deadline driven".  How do I know this?  Because I've done litigation support. 

 

I don't know if this is part of Pub 519.  Or whether you were actually thinking about this.  For what it's worth, here it is..  

 

https://www.irs.gov/individuals/international-taxpayers/us-citizens-and-resident-aliens-abroad-head-...

 

RE: MFJ, the general rule is that, to file a joint return, neither spouse can be a NRA during the year.  However, if qualified, the joint filers may make the election and file jointly. 

 

Bear in mind that one criterion to determine the residency status for tax purposes is the substantial presence test.  A non-green card holder could still be a resident - even for the full year - under certain circumstances. 

 

I tend to think, by "nonqualified resident alien", you meant "nonresident alien" .


I come here for kudos and IRonMaN's jokes.