1040 changes for 2024

Forum|Forum|1 year ago
January 5, 2025
1 reply
5 views

Hi everyone, I hope you enjoyed the holidays.

On the new version of Form 1040, it states: "If treating a nonresident alien or dual-status alien spouse as a U.S. resident for the entire tax year, check the box and enter their name (see instructions and attach statement if required)."

I have reviewed Pub. 519, Chapter 1. My question is: What is the reasoning behind this addition?

and I did not find any sample statement for as well.

ProSeries Professional

This topic has been closed for replies.

Best answer by TaxGuyBill

@HOPE2 wrote:

Having an ITIN it means probably she is non-resident, am I right?

No, having an ITIN has nothing to do with being a Nonresident Alien.

Some Resident Aliens have ITINs and some Nonresident Aliens have SSNs. The type of ID number doesn't directly have anything to do with their tax residency.

T

TaxGuyBill

Level 15

An attached statement has always been required in order to make the election.

If I had to guess, that line was added to the 1040 because (a) people were treating it that way without including the required information so this is a reminder that they can't randomly do it without an election and/or (b) to help the IRS computers look for the election.

Here is the direct link to the section in Publication 519 that lists the information that is required to be in the statement/election:

https://www.irs.gov/publications/p519#en_US_2023_publink1000222196

HOPE2Author

Level 7

Thanks @TaxGuyBill I meant when a resident (husband) getting a ITIN for wife as non-resident, we can file jointly like always we did it, so I can understand why the IRS added this part on 1040. Having an ITIN it means probably she is non-resident, am I right? What was the philosophy for? Also I think I filed it before without statement.

T

TaxGuyBillAnswer

Level 15

@HOPE2 wrote:

Having an ITIN it means probably she is non-resident, am I right?

No, having an ITIN has nothing to do with being a Nonresident Alien.

Some Resident Aliens have ITINs and some Nonresident Aliens have SSNs. The type of ID number doesn't directly have anything to do with their tax residency.

Sign up

Login with SSO

Let's get you signed in

Login with SSO