MY CLIENT FILED MFJ FOR 2019 WITH A ALIEN NON RES SPOUSE. DID NOT MAKE THE ACTUEL ELECTION OF FILING A LETTER FILED THAT WAY BECAUSE HE MET THE PHYSICAL PRESENCE TEST OF BEING IN THE USA FOR MORE THEN THE 183 DAYS AS CALCULATED BY IRS RULES. THEY DID NOT COME TO THE US AT ALL IN 2020 DUE TO COVID THEY WERE STUCK IN FRANCE. CAN SHE FILE MFS FOR 2020