My client moved to Germany in 2018. He lived in the U.S. 78 days and travelled back to the U.S. for 50 days. What forms should he file?

[wjh4848]

My client moved to Germany in 2018. He lived in the U.S. 78 days and travelled back to the U.S. for 50 days. What forms should he file? His wife lives in Germany the whole year and is not a citizen of the U.S. and has no Green Card or Visa. How does he file (MFJ or MFS)?"

[sjrcpa · Accepted solution]

If they file MFJ his wife elects to be taxed in the US on her worldwide income.