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Election 2
After making the first year choice, here is the second election.
Since I am a dual-status alien for tax purpose for 2003, I can choose to be
treated as a U. S. resident for the entire year according to the “Nonresident
Spouse Treated as a Resident” on page 10, Publication 519.
“If, at the end of your tax year, you are married and one spouse is a U.S.
citizen or a resident alien and the other spouse si a nonresident alien, you
can choose to treat the nonresident spouse as |
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