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I am going to make a first-year choice to be treated as dual-status alien for year 2013. Publication 519 says that to make the choice:

You must attach a statement to Form 1040 to make the first-year choice for 2013. The statement must contain your name and address and specify the following.

  • That you are making the first-year choice for 2013.
  • That you were not a resident in 2012.
  • That you are a resident under the substantial presence test in 2014.
  • The number of days of presence in the United States during 2014.
  • The date or dates of your 31-day period of presence and the period of continuous presence in the United States during 2013.
  • The date or dates of absence from the United States during 2013 that you are treating as days of presence.

I am also making the choice for my dependent daughter. I drafted text of the statement below. Could you help me find any mistakes and suggest what needs to be corrected?

Internal Revenue Service

From: Antonio Bernulli
Address:
1111 Chemical Elements St, Apt 111
Omg City, WY 11111

Dear Sir or Madam:

This is written to declare that I elect to be treated as a resident for part of year 2013 (first-year choice).

I was not a resident in 2012. I am a resident under substantial presense test in 2014.

Number of days of presense in the United States during 2014 (as of June 20, 2014): 153
Date of 31-day period of presence in the United States during 2013: 10/1/2013
Period of continuous presence in the United States during 2013: 10/1/2013 - 12/31/2013

Election on behalf of dependent child

I make an election on behalf of my daughter to treat her as a resident for part of year 2013 (first-year choice).

She was not a resident in 2012. She is a resident under substantial presense test in 2014.

Number of days of presense in the United States during 2014 (as of June 20, 2014): 153
Date of 31-day period of presence in the United States during 2013: 10/1/2013
Period of continuous presence in the United States during 2013: 10/1/2013 - 12/31/2013

Sincerely,

Antonio Bernulli.

  • Why do you need to make an election for your daughter? Are you filing a separate tax return on her behalf? – littleadv Jun 12 '14 at 16:07
  • @littleadv, I am not filing a separate tax return on her behalf. If I don't make an election for her, she will be non-resident alien, and I won't be able to treat her as dependent. – Loki Kriasus Jun 12 '14 at 23:04

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