itonewbie
Level 15
03-11-2023
01:49 PM
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If they arrived at the same time, met the substantial presence test, and the residency date(s) started after 1/1, they can elect §6013(h), provided neither had made the election previously.
You should discuss with your clients to ensure they understand the implications before taking that position on the return.
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Still an AllStar
Still an AllStar