IRC 6013(g) and IRC 6013(h) Elections Explained for US Canada Couples
When one spouse is a US taxpayer and the other is not, the tax return stops being a simple compliance exercise and becomes a residency decision with real cash and reporting consequences.
Two elections inside Internal Revenue Code section 6013 can change the entire filing posture.
These are commonly called the 6013(g) election and the 6013(h) election. Both are used to file a joint US return when one spouse would otherwise be treated as a nonresident alien for US tax purposes. They sound similar, but they work differently, they last for different periods, and they can be helpful in one year and harmful in the next.
This article explains what each election does, how it is filed, when it is due, and how to think about it in common US-Canada situations, including the year someone moves to the United States and starts as a dual-status taxpayer.
What these elections do in plain English
At a high level, both elections allow a married couple to file a joint Form 1040 even though one spouse is not a US citizen or resident under the normal residency rules. The trade is straightforward.
You gain access to the joint tax brackets and many joint return benefits. In exchange, you generally pull the nonresident spouse into the US tax net for that year, which usually means worldwide income reporting for that spouse and the potential for additional international reporting.
That is why these elections are not just about a checkbox. They are about deciding whether it makes sense to treat the nonresident spouse as a US resident for income tax purposes.
IRC 6013(g) election, the continuing election for a nonresident spouse
The 6013(g) election is the classic choice used when, at the end of the tax year, one spouse is a US citizen or US resident for tax purposes and the other spouse is a nonresident alien. The election treats the nonresident spouse as a US resident for the entire tax year for income tax purposes, so the couple can file a joint return.
The most important operational point is duration. The Form 1040 instructions describe this choice as one that remains in effect in later years until it is terminated.
Once made, it can carry forward, which is convenient if you want joint filing year after year. It is also a risk, because it can lock you into a structure that becomes tax expensive when the foreign spouse’s income rises, or when foreign reporting becomes more complex.
IRC 6013(h) election, the one-year choice for a dual status year
The 6013(h) election is aimed at the year of transition when a spouse is a dual status alien.
A dual status year is a year when someone is a US nonresident for part of the year and a US resident for part of the year. Important to note that the dual status does not refer to citizenship; it refers to residency status for US tax purposes. Dual-status also does not mean a dual-resident of two countries!
In that transition year, a dual status taxpayer normally faces restrictions, including no standard deduction and, importantly for married couples, no joint return.
The 6013(h) election is the exception that lets a married couple treat the dual status spouse as a resident for the entire year, file a joint Form 1040, and avoid the dual status limitations for that year. Publication 519 describes the eligibility conditions in practical terms. You were a nonresident at the beginning of the year, you are a resident or US citizen at the end of the year, you are married to a US citizen or resident at year end, and your spouse joins in the choice.
Unlike 6013(g), the Form 1040 instructions emphasize that this dual status choice is only available for one year and does not apply to future years.
How the elections are filed
There is no standalone IRS form labelled “6013(g) election” or “6013(h) election.”
The mechanics are embedded in the joint return itself.
Form 1040 instructions explain that if you and your spouse are making either choice to be treated as US residents for the year, you check the box in the Filing Status section and enter the name of the nonresident spouse or the dual status spouse in the space provided.
You must also do two additional things.
- First, file a joint return for the year the choice is made. The Form 1040 instructions are explicit that to make either choice for the year, you and your spouse must file jointly.
- Second, attach a signed statement to the return. The IRS “Nonresident spouse” guidance explains that the statement is attached to the joint return for the first year the choice applies, must be signed by both spouses, and must include a declaration of eligibility plus names, addresses, and identification numbers.
Publication 519 mirrors this and also clarifies an often missed point. If you make the nonresident spouse treated as resident choice, neither spouse can claim under any tax treaty that they are not a US resident for that year, and both spouses are taxed on worldwide income for the year.
Identification numbers and the ITIN issue
A joint return requires the spouse to have a taxpayer identification number. The Form 1040 instructions note that a nonresident alien spouse must have an SSN or an ITIN if you file a joint return.
If the spouse is not eligible for an SSN, that usually means an ITIN application on Form W 7. The W-7 instructions explain that spouses and dependents generally must be listed on an attached US federal tax return for an allowable tax benefit, and a spouse filing a joint return is one of the listed allowable tax benefits.
The timing and packaging matter. The W-7 instructions state that first-time ITIN applicants should complete and attach Form W-7 to the front of the tax return and file the application package on or before the due date for the return. They also caution against filing the return without Form W-7 and the required documentation when an ITIN is needed.
From a practical standpoint, this is why many first-year 6013 elections are filed on paper, because the ITIN application rides with the return. The W-7 instructions also include a limitation that if you apply for and receive an ITIN this year, you may not be able to e-file any tax return using that ITIN until next year.
Maroof HS CPA Professional Corporation is also a Certifying Acceptance Agent for ITIN Applications operating in an agreement with the Internal Revenue Service.
When the election is due
In general, you make the election with a timely filed joint return for the year. The Form 1040 instructions for the 2025 return, for example, state a filing deadline of April 15, 2026.
If you are a US citizen or resident alien living outside the United States on the regular due date, the IRS provides an automatic two month extension to file. The IRS explains that for calendar year filers the regular due date is April 15 and the automatic extended due date would be June 15, with weekend and holiday rules applying.
That is the filing deadline framework, but there is also a retroactive path.
The IRS guidance on nonresident spouses says you generally make the choice when you file your joint return. However, you can also make the choice by filing a joint amended return on Form 1040 X within 3 years from the date you filed the original return or 2 years from the date you paid the tax, whichever is later.
Publication 519 adds a critical follow through point. If you make the choice with an amended return, you may need to amend later years as well, depending on what was filed after the election year.
The ongoing mechanics, what changes after you elect
For 6013(g), once the election is in place, the couple generally must report worldwide income for the year of the choice and for later years unless the choice is ended or suspended.
The IRS also clarifies that even though the couple must file jointly for the year the choice is made, they can file either joint or separate returns in later years as long as one spouse remains a US citizen or resident for tax purposes.
There is also a suspension concept. The IRS explains that the choice does not apply to any later tax year if neither spouse is a US citizen or resident at any time during that later year. Publication 519 describes this as a suspension rule.
How 6013(g) ends, and why you should plan for that up front
Publication 519 provides the clearest roadmap for ending the 6013(g) choice. Once made, it applies to later years unless it is suspended or ended, and if it is ended in certain ways, neither spouse can make the choice again in a later year.
Ending events include revocation by either spouse by the due date for that year’s return, death, legal separation under a decree of divorce or separate maintenance, and the IRS ending the choice if adequate records are not kept or provided.
This is not just procedural trivia. It affects how comfortable you should be making the election if the relationship is unstable, if recordkeeping is weak, or if you anticipate future treaty positions that depend on nonresidency.
International reporting can expand quickly
Many taxpayers focus on the income tax calculation and miss the information reporting ripple effect.
For example, the regulations background for Form 8938 explicitly treats a nonresident alien who has elected under 6013(g) or 6013(h) as a specified individual for section 6038D purposes. In other words, Form 8938 reporting can come into play precisely because of the election.
Another example is Form 5471. The IRS Form 5471 instructions define “US person” for Category 4 purposes to include a nonresident alien with a 6013(g) election in effect and an individual with a 6013(h) election in effect.
It means the election can convert a spouse into a US person for purposes of certain international reporting regimes, and that is where the cost and complexity can show up.
FBAR is separate, and the election does not automatically apply
FBAR filing is often discussed alongside FATCA and Form 8938, but it runs under the Bank Secrecy Act and has its own US person rules.
The determination of whether an individual is a US resident for FBAR purposes should be made without regard to elections under IRC 6013(g) or 6013(h).
Practically, that means the election itself does not automatically turn the foreign spouse into an FBAR filer. FBAR exposure still depends on whether the spouse is otherwise a US person under the FBAR rules and has reportable accounts.
Is a 6013 election always useful?
No. In cross-border work, these elections are best viewed as tools, not defaults.
They tend to be useful when the foreign spouse has little or no income, or when the joint return benefits significantly outweigh the additional US tax and compliance cost. Joint filing can also simplify household reporting when the US spouse wants to claim credits and deductions that are limited or unavailable under married filing separately rules.
They tend to be not useful, or even harmful, when the foreign spouse has meaningful income, capital gains, business income, or complex foreign assets. In those cases, the election can increase US tax, require careful foreign tax credit computations, and trigger multiple information returns that are unfamiliar to Canadian households.
Also, if the foreign spouse expects to rely on treaty positions that depend on being a nonresident for US purposes, neither spouse can claim non-residency under any tax treaty after making the choice, which is a major limitation.
The bottom line is that the election is rarely “always good.” It is good when the numbers and reporting profile support it. Always consult a professional cross-border tax professional.
Few Scenarios for 6013(g) or 6013(h) elections
Scenario 1, US tax resident in the US with a Canadian nonresident spouse
Assume the US spouse is a US tax resident under the green card test or the substantial presence test and is living in the United States. The spouse in Canada is a Canadian tax resident and is a nonresident alien for US tax purposes.
In this situation, you generally have three common filing paths.
First, file married filing separately with the US spouse only reporting their own US resident worldwide income. This is often the simplest from a compliance standpoint, but it can have high tax cost sometimes because many benefits are narrow under separate filing.
Second, if there is a qualifying child or other qualifying person and you meet the tests, the US spouse may be able to file as head of household, because the IRS treats you as unmarried for head of household purposes if your spouse was a nonresident at any time during the year and you do not choose to treat that spouse as a resident. The IRS also notes that the nonresident spouse is not a qualifying person for head of household, so you need someone else who qualifies.
Third, make a 6013(g) election and file married filing jointly on Form 1040, treating the Canadian spouse as a US resident for the year. If you go this route, you are making a deliberate shift. The IRS explains that once you make the choice you must include the worldwide income of both spouses on the joint return.
The best practice decision process here is to run the return both ways and quantify the difference. Then layer in the compliance and risk. If the Canadian spouse has a straightforward T4, a small amount of bank interest, and no closely held entities, the joint return can be compelling. If the Canadian spouse has a corporation, a partnership, significant investment accounts, TFSA, RESP, or FHSA, the filing burden can quickly outweigh the rate benefit.
One more practical point in this US-based scenario is the ITIN workflow. If the Canadian spouse has no SSN and is not eligible for one, you are typically looking at Form W-7 submitted with the joint return. The IRS instructions make clear that the spouse must have an SSN or ITIN to file jointly. Applying for an ITIN before the filing deadline is considered to fulfill this requirement, regardless of when an ITIN is actually issued.
Scenario 2, a US citizen living in Canada with a Canadian spouse who is a US nonresident
Now, assume the US spouse is a US citizen living in Canada, and the other spouse is Canadian, not a US citizen, and is a nonresident alien for US tax purposes.
The 6013(g) framework still exists, but the decision often feels different because the US citizen already has a US filing obligation while living abroad, and they may be using foreign tax credits or the foreign earned income exclusion on their own income.
In this situation, there are often two competing priorities.
One is reducing US tax and keeping the US return manageable. The other is not pulling the Canadian spouse into the US system unless the benefit is clear.
Head of household is sometimes available to US citizens abroad married to a nonresident spouse, but only if there is a separate qualifying person such as a dependent child or qualifying parent. The IRS specifically notes that you may qualify for head of household rates if your spouse is a nonresident and you do not make the election to treat the spouse as a resident, but the spouse is not a qualifying person for the status.
From a deadline standpoint, living in Canada can also change the filing calendar. The IRS provides an automatic two-month extension to file for US citizens or resident aliens living outside the United States on the regular due date. For calendar year filers, the IRS describes April 15 as the regular due date and June 15 as the automatic extended due date.
That extension does not change whether a 6013(g) election is appropriate, but it does matter when you are trying to get an ITIN application assembled or when you need extra time to collect Canadian tax slips.
The main caution for a US citizen in Canada is that electing to file jointly can expand the return beyond what many Canadian households expect. In addition to reporting the spouse’s income, you may pull in foreign asset reporting. As noted earlier, Form 8938 can apply to a nonresident alien who elected under 6013(g) or (h).
This is often the point where couples decide that a simple married filing separately return for the US citizen is the cleaner long-term approach, even if the US tax is a bit higher. Generally, higher Canadian tax rates are more than enough to wipe out the US tax liability, with the exception of NIIT (ignoring GILTI, subpart F income or other similar income inclusions that require separae tax planning).
Scenario 3, moving to the US, converting a dual status year into a joint return
The year of arrival to the United States is where these elections become especially valuable.
Without an election, a newcomer who becomes a US resident partway through the year is often a dual-status taxpayer, having restrictions and limitations as mentioned before.
That default dual-status filing may not be an attractive option for married couples, particularly when the US spouse is already a US citizen or resident and the newcomer spouse arrives mid-year.
This is where the 6013(h) election can convert what would have been a dual-status return into a full-year resident joint return.
There are conditions for choosing resident alien status in a dual status year. You were a nonresident at the beginning of the year, you are a resident or US citizen at the end of the year, you are married to a US citizen or resident at the end of the year, and your spouse joins you in making the choice. Mechanically, the couple files a joint Form 1040 and attaches the required signed statement.
You can only make the dual status spouse choice for one year, and it does not apply to future years.
A simple way to think about this is that 6013(h) is often a one-time bridge for the move year. After that, the spouse is either a continuing US resident anyway, or a different fact pattern applies.
What if the couple already filed a dual status return and wants to switch to joint
This happens frequently when someone files quickly, then later learns that a joint return may be allowed.
The IRS nonresident spouse guidance allows making the choice via a joint amended return on Form 1040 X within the normal amended return statute, generally 3 years from filing the original return or 2 years from paying the tax, whichever is later.
Publication 519 adds that if you make the choice with an amended return, you may need to amend returns filed after the election year.
In practice, the decision to amend should be driven by a clean comparison. If the joint return produces meaningful savings and the compliance impact is manageable, amending can be worthwhile. If the savings are marginal, amending can create complexity with limited payoff.
Practical checklist before you make either election
Before choosing 6013(g) or 6013(h), it helps to pause and ask a few questions.
- Is the foreign spouse’s income low enough that the joint return benefits are likely to outweigh the cost?
- Does the foreign spouse have Canadian corporations, trusts, or investment structures that may trigger US information reporting once treated as a US person, such as Form 5471 in the right circumstances?
- Are you comfortable with the fact that neither spouse can claim a treaty position to be treated as not a US resident once the nonresident spouse’s treated as resident choice is made?
- Do you have a plan for the ITIN process if needed, including timing the W-7 package with the return?
- If the election is 6013(g), are you comfortable with the ongoing nature of the election and the rules around suspending or ending it.
The 6013(g) and 6013(h) elections could be great for cross-border families. They can lower taxes, simplify life in the move year, and open up joint filing benefits that are otherwise blocked when one spouse is a nonresident alien.
They can also do the opposite. They can pull a Canadian spouse into worldwide US reporting, restrict treaty positions, and trigger international information filings that create cost and audit risk.
The best approach is disciplined. Run the numbers both ways, review the spouse’s foreign income and asset profile, and map out the compliance obligations before you choose.
Educational content only, not individualized tax advice. Cross-border income tax filing is fact-specific and often benefits from a professional review, especially in the year of arrival in the United States.
