Resident alien - mfj election - not timely filed

[indy]

Evening everyone,
I have a client that filed single in 2007. He actually was married and his wife and child were in India all year. He was here over 183 days in 2007, and he was eligible to elect to file mfj and report worldwide income. I want to amend his 2007 return to mfj and put worldwide income on it. I also want to claim his wife and child for 2007 (after they get their ITIN numbers). My question is:
Does a resident alien have to elect to file mfj with a timely filed return ....is there a rule that I cannot elect to report worldwide income on there amended 2007 return.
Thank you and PLEASE have a good evening!!!

[JCH]

If your client is not a U.S. citizen, and neither are his wife and child who resided in India for all of 2007, then how can they all pass the Physical Presence test? Or am I misreading something in your post?

[Koss]

India has special rules...

Citizens of India get special treatment under a tax treaty between the US and India.

But I haven't looked at this issue in quite awhile. In general, I think the MFJ election must be timely filed. But there may be some exceptions, particularly when it comes to India.

I would have to research this further...

BMK

[indy]

Response to Resident alien mfj election

I got an answer to my own question...
I got ahold of Mr Kowalski at the IRS (Intl div) whom told me that my client has 3 yrs to make the worldwide income-mfj election on an amended return...