Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Unique Filing Situations Workout

Filing Status Options

Skills Warm Up: Nonresident Alien Spouse

Question 2 of 2

Ian Dawson was a nonresident alien when he married Judy Miller on December 31, two years ago. They chose to treat Ian as a resident alien and filed joint tax returns for the year they married and the following year. To their first joint return, they attached the required signed declaration stating that they both choose to be treated as resident aliens.

In January of the current tax year, Ian returned home to Scotland to take care of his father who was gravely ill. For part of the tax year he was a nonresident alien. Was Ian and Judy's choice to treat Ian as a resident alien suspended for this reason?



Publication 17

Publication 17