Question related to revoke 6013(g) election?

Forum|Forum|1 year ago
September 25, 2024
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My husband and I made 6013(g) election on tax year 2023 to file our tax jointly. In our refund from IRS, there is about $100 interest. We plan to revoke 6013(g) election for tax year 2024 and file our tax separately. Since we both live in Taiwan and I am a non-resident and doesn't have any US income except interest received from our 2023 joint tax return. My husband would claim all IRS interest amount from 2023 in his 2024 tax return. I understand my husband need to file his US tax return for 2024. Do I need to file US return for 2024? I plan to submit 6013(g) revocation letter this October to the director of IRS service center since I think I am not required to file for tax year 2024. On Feb 2025, my husband would file his 2024 return to claim all IRS interest amount from 2023 refund and we are all set. Any thoughts on the procedure above? Thank you so much.

TurboTax Online

Best answer by pk12_2

@duyuustc from the actual statute of Title 26 code section 6013 (g) on termination of the election to be treated as a resident for tax purposes :-->

" (4)Termination of election

An election under this subsection shall terminate at the earliest of the following times:

(A)Revocation by taxpayers

If either taxpayer revokes the election, as of the first taxable year for which the last day prescribed by law for filing the return of tax under chapter 1 has not yet occurred. "

I have underlined the words of import to me --- I interpret this to mean that the termination of the 6013(g) election need to be made for the year before the due date of the filing AND during that year. Therefore my suggestion would be to include the "termination of election" letter during filing of 2024 return. Once terminated you cannot re-elect to be under 6013(g) again ( the statute does not say how long is the blackout period ).

At the same time I do not see any harm in filing the termination of election at any time during 2024 -- just make sure that this termination is effective first of 2024 i.e. for all of 2024 tax year and beyond..

For 2024 , your husband recognizing the interest income in full while filing his 2024 return, is the correct way to deal with this income.

Note that as a NRA ( Non-Resident Alien ) even with a Tax ID ( TIN ) but with no connection to US or No US sourced income, you are not required to file a US return.

Here is a link to section 6013 --> 26 U.S. Code § 6013 - Joint returns of income tax by husband and wife | U.S. Code | US Law | LII / Legal Information Institute (cornell.edu)

Is there more I can do for you ?

Anonymous_

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