r**********r 发帖数: 35 | 1 Very useful. For example, for joint filing return:
"To make the election, a statement MUST be attached to the joint
return that is filed for the year of the election. There is no form
for this statement; it can be handwritten or typed. It should be
attached to the back of the tax return, after all schedules and
forms. The statement should contain the following information:
1. A declaration that one spouse was a nonresident alien and the
other spouse was a U.S. citizen or resident on the last day |
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