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.

---------------------------------------------------------------------------------Still an AllStar

itonewbie

Level 15

I should have explained that §6013(h) election is what would enable them to file jointly, based on the assumptions outlined in my previous response.

---------------------------------------------------------------------------------Still an AllStar

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