This tax year, Jacob and Rita Newberry attached a statement to their tax return stating that they choose to be treated as U.S. residents for the entire year. If Jacob and Rita's choice ended, which of the following would not preclude them from making this choice again in future years?
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They moved to a foreign country |
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Either spouse revoked the choice by attaching
a statement to their return |
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Divorce or legal separation |
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Death of either spouse |
