Treasury Regulations · 26 CFR
§ 1.6013-7. Joint return for year in which nonresident alien becomes resident of the United States.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6013
Cite as 26 CFR § 1.6013-7
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- January 31, 1980 by T.D. 7670
- Issued under
- 26 U.S.C. § 6013
- Length
- 322 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 1 regulation; cited by 0
¶(a) Election for special treatment—
¶(1) In general. Two individuals who are husband and wife at the close of a taxable year ending on or after December 31, 1975, may make an election under this section for that taxable year if one spouse is a citizen or resident of the United States on the last day of that taxable year and the other spouse is a nonresident alien at the beginning of that taxable year and a citizen or resident of the United States at the close of that taxable year. Two married individuals who are nonresident aliens at the beginning of a taxable year and who are U.S. citizens or residents on the last day of that taxable year qualify for the election. The effect of the election is that each spouse is treated as a resident of the United States for purposes of chapters 1, 5, and 24 and sections 6012, 6013, 6072, and 6091 of the code for all of that taxable year. A husband and wife may not make an election if an election has previously been made under this section by either spouse.
¶(2) Particular rules. The rules in subdivisions (ii) through (v) of § 1.6013-6(a)(2) are applicable to this section.
¶(3) Time and manner of making an election. A husband and wife shall make the election under this section in accordance with the rules in § 1.6013-6(a)(4).
¶(b) Section 6013(g) election in effect. If an election under section 6013(g) is in effect for a year subsequent to the first taxable year for which made and during that subsequent year the husband and wife meet the requirements of section 6013(h) and paragraph (a)(1) of this section, then the election under section 6013(g) shall apply to that subsequent taxable year. A separate election under section 6013(h) is not required for that subsequent taxable year.
[T.D. 7670, 45 FR 6931, Jan. 31, 1980]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 6012 Persons required to make returns of income
- § 6013 Joint returns of income tax by husband and wife
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 7670 (45 FR 6931)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Tax returns or statements
Nearby sections
- § 1.6013-2 Joint return after filing separate return.
- § 1.6013-3 Treatment of joint return after death of either spouse.
- § 1.6013-4 Applicable rules.
- § 1.6013-6 Election to treat nonresident alien individual as resident of the United States.
- § 1.6013-7 Joint return for year in which nonresident alien becomes resident of the United States.
- § 1.6014-1 Tax not computed by taxpayer for taxable years beginning before January 1, 1970.
- § 1.6014-2 Tax not computed by taxpayer for taxable years beginning after December 31, 1969.
- § 1.6015-0 Table of contents.
- § 1.6015-1 Relief from joint and several liability on a joint return.