We elect to treat ___________________, a nonresident alien, as a U.S. resident for tax purposes in accordance with IRC § 6013(g).
____________________ is a U.S. [citizen/resident] with SSN # ________________ and principal address at ________________________________________________________________________________
____________________ is a citizen of ___________ with ITIN pending (form W-7 is attached) and principal address at ________________________________________________________________________________
We are married and meet all other requirements to make the election.
Signatures:
___________________________ _________________
Primary Taxpayer Date
___________________________ _________________
Spouse Date