Drake Tax - 1040 - EF Message 1046

When the Nonresident alien treated as U.S. Resident check box is marked on screen 1, you must attach a signed PDF statement to the return that includes the following:

• A declaration that, on the last day of the tax year, one spouse was neither a U.S. citizen nor a U.S. resident under IRC §7701(b)(1)(A), the other spouse was a U.S. citizen or U.S. resident, and both spouses elect to be treated as U.S. residents for the entire tax year.

• The name, address, and taxpayer identification number of each spouse.

• If one spouse is deceased, the name and address of the person making the election for the deceased spouse.

Steps in Drake Tax

1. Create the PDF attachment using your preferred method. The file name must be NonresidentSpouseChoiceStatement.PDF (case-sensitive).

2. Complete the PDF screen, making sure that the file name is entered exactly as above.

3. Go to View/Print mode.

4. Click Attach PDF.

5. Click Browse and attach the PDF that you made earlier.

6. Recalculate the return.

For more information regarding this election, see Publication 519.