Tax Filing Options When Spouse Changes from Non-Resident Alien to Permanent Resident

I'm really confused about our tax situation this year. My wife received her green card in the middle of 2024 after having been a non-resident alien. I thought that once someone gets their permanent residency and SSN, they're automatically considered a US taxpayer for the entire tax year? But now I'm reading conflicting info online. Do we need to make that special 6013(h) election thing? Or is she automatically treated as a resident for the whole year since she has her green card now? We've never filed jointly before because of her status, but I'd like to this year if possible. Any help would be super appreciated because I'm getting lost in all the IRS jargon!

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20 comments

Lucas Parker

•8M

Your wife's tax residency status changes when she gets her green card, but it doesn't automatically apply to the entire tax year. She's generally considered a "dual-status alien" for the year she gets her permanent residency - meaning she's a nonresident for part of the year and a resident for the rest. The 6013(h) election is actually designed for exactly your situation! It allows you both to treat your spouse as a U.S. resident for the entire tax year, which means you can file jointly for the whole year. This is usually beneficial since joint filing status often results in lower overall tax. Without this election, you'd typically need to file separately with your spouse submitting a dual-status return. To make this election, you both need to file a joint return with a statement attached declaring you're making the 6013(h) election. You'll also need to attach certain documentation about your wife's residency status change.

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Harper Collins

•8M

After going through this exact situation last year, I highly recommend using taxr.ai to help with your tax filing. I was totally lost with all the nonresident alien spouse rules and the 6013(h) election stuff, and regular tax software didn't really handle it well. I uploaded my documents to https://taxr.ai and their system specifically flagged the residency status change and walked me through the whole process. They even generated the statement I needed to attach to my return for the election. Made the whole process way less stressful than when I tried figuring it out myself!

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Harper Collins

•8M

It works alongside whatever tax software you're already using. You'd use taxr.ai first to analyze your situation and documents, and then apply their guidance when filling out your return in TurboTax or whatever software you prefer. For the dual status situation, it specifically identifies when you qualify for the 6013(h) election and creates the statement you need to attach to your return. Without the election, you technically can't file jointly for the entire year - you'd have to file as married filing separately with your spouse submitting a dual-status return, which is much more complicated and usually costs you more in taxes.

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Kelsey Hawkins

•8M

Just wanted to update - I ended up trying taxr.ai after struggling with this exact problem. Super helpful for our situation! It analyzed our documents and immediately identified that we qualified for the 6013(h) election. The system generated the exact statement we needed to attach to our return and explained exactly where to include it. Saved us so much time and confusion. Our tax preparer was actually impressed with how organized everything was. Definitely recommend it for anyone dealing with immigration status changes during a tax year!

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Edwards Hugo

•8M

If you're trying to contact the IRS for clarity on your situation, good luck getting through! I spent HOURS on hold trying to ask questions about my spouse's status change. Finally found Claimyr which got me through to an actual IRS agent in about 15 minutes. Check it out at https://claimyr.com - they have a demo video at https://youtu.be/_kiP6q8DX5c showing how it works. The IRS agent confirmed we needed to make the 6013(h) election and explained exactly what documentation we needed. Such a relief to get a straight answer from an official source instead of guessing or getting conflicting info online!

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Edwards Hugo

•8M

It doesn't call the IRS for you - it uses a system that navigates the IRS phone tree and waits on hold, then alerts you when an agent actually picks up. So you don't have to sit listening to the hold music for hours. It's definitely not a scam. The IRS phone system is designed to handle calls in the order received, but most people hang up after waiting too long. This service just does the waiting part for you so you don't have to stay on the line yourself. I was skeptical too until I tried it, but it worked exactly as advertised. Got through to an agent in about 15 minutes when I'd previously spent over 2 hours on hold before giving up.

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Alfredo Lugo

•8M

I need to eat crow here - I tried Claimyr after posting that skeptical comment, and it actually worked! After three failed attempts calling the IRS directly (each time waiting over an hour before being disconnected), I got through to an agent in about 20 minutes. The agent confirmed we needed to file Form 8833 along with our return to document the 6013(h) election for my wife's status change from non-resident to permanent resident. This was different advice than what I'd found online, which just mentioned attaching a statement. Really glad I was able to get the official answer directly from the IRS!

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Sydney Torres

•8M

You should run the numbers both ways to see which is more beneficial. Calculate your taxes as if you're making the election and filing jointly for the whole year (including all worldwide income). Then calculate with your spouse as a non-resident for part of the year and resident for the other part. There are foreign tax credits that can offset taxes paid to other countries, which might help if your spouse paid taxes on that income in their home country. But it really depends on your specific situation and income levels. In our case, even with the higher worldwide income inclusion, the joint filing benefits still made it worthwhile.

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Ally Tailer

•4M

Yes, the US has a tax treaty with Japan! Article 4 of the US-Japan tax treaty has tie-breaker rules that can help determine residency status, and there are provisions about avoiding double taxation. You might want to look into whether any treaty benefits apply to your situation, especially if your wife had income in Japan before getting her green card. The treaty could potentially provide relief from double taxation on that income. I'd recommend checking IRS Publication 519 which covers tax treaties, or consulting with a tax professional who's familiar with US-Japan treaty provisions.

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Aisha Hussain

•17d

I went through this exact same situation two years ago when my husband got his green card in July. The key thing to understand is that without making the 6013(h) election, your wife would be considered a "dual-status alien" for 2024 - meaning she'd be a non-resident for the months before getting her green card and a resident afterward. This creates a really complicated filing situation where you'd have to file separately, and she'd need to file a dual-status return (which is basically two tax returns stapled together). The 6013(h) election lets you treat her as a US resident for the ENTIRE year, so you can file jointly and simplify everything. A few important things to keep in mind: First, once you make this election, you can't revoke it for that tax year. Second, as others mentioned, ALL of her worldwide income for the full year becomes taxable in the US. Third, you'll need to attach a statement to your return specifically stating you're making the 6013(h) election. We found it was definitely worth it in our case because the tax savings from filing jointly more than offset the additional income inclusion. But definitely run the numbers both ways to be sure!

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