Sal Catron is a U.S. citizen and his wife, Reina, is a nonresident alien. They file a joint return, to which they attach a statement declaring their choice to treat Reina as a resident alien. Which of the following events would end the choice for later years?
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Sal and Reina file a separate return the next year |
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Sal and Reina fail to attach a statement to their tax return in future years |
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The death of either spouse |
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Sal and Reina live outside the U.S. for an entire tax year |
