What Is the 6013(h) Election for Filing a Joint Return?
Learn how the 6013(h) election allows a U.S. person and a spouse who became a resident mid-year to file a joint return by altering their residency status for tax.
The 6013(h) election is a U.S. tax code provision for married couples where one spouse is a U.S. citizen or resident for the entire year, and the other becomes a U.S. resident during that year. This election allows the couple to file a joint federal income tax return. By making this choice, the couple agrees to treat the spouse who became a resident as a U.S. resident for the entire tax year for income tax purposes.
Eligibility and Key Considerations
To qualify for the 6013(h) election, one spouse must have been a U.S. citizen or resident alien for the full calendar year. The other spouse must have been a nonresident alien at the start of the tax year and become a resident alien by the end of it. The couple must also be legally married on the last day of the tax year.
The main consequence of the election is that both spouses are treated as U.S. residents for the entire tax year. This means their combined worldwide income for the full year becomes subject to U.S. income tax. Without the election, the newly resident spouse would be a “dual-status alien,” taxed on worldwide income only from the date they became a U.S. resident.
Choosing the election provides access to more favorable tax treatments. Filing a joint return allows the couple to use the higher standard deduction for married couples and may enable them to qualify for tax credits and deductions unavailable to separate filers. The trade-off is that the newly resident spouse’s foreign-source income from before they established U.S. residency becomes subject to U.S. tax. This requires weighing the benefits of joint filing against the potential tax on this additional income.
How to Make the 6013(h) Election
Making the 6013(h) election requires both spouses’ consent and begins directly on Form 1040. In the “Filing Status” section, the couple must check the box for the election. They must also provide the name of the spouse who was a nonresident alien at the beginning of the year.
The couple must also attach a separate statement to their return. This statement must declare that the couple is making the election under Section 6013(h) for the specified tax year. It must also include the full name, address, and taxpayer identification number (SSN or ITIN) for each spouse. The statement must be signed and dated by both spouses and is made with a timely or amended return.
Duration and Finality of the Election
The 6013(h) election is effective only for the single tax year in which it is made and does not carry over to subsequent years. It applies exclusively to the year one spouse transitions from a nonresident to a resident alien. Once made for a tax year, the election is binding and cannot be revoked.