International Scenario $2$: Test Questions

Interview Notes

$$ Trin and Cindy are married and live in Kobe, Japan.

$$ Cindy is a U$.$S$.$ citizen and has a valid Social Security number. Trin is a citizen of Japan and has an ITIN for U$.$S$.$ tax filing purposes.

$$ In $2020,$ Trin and Cindy chose to treat Trin as a resident alien for tax purposes. This choice has never been suspended or revoked.

$$ Trin and Cindy have a daughter, Carolyn, who was born on August $5,2020.$ Carolyn is a U$.$S$.$ citizen and has a valid Social Security number issued by the due date of the return, including extensions.

$$ Trin's mother, Akari, moved in with them in $2021.$ Akari is a citizen of Japan and has no income.

$$ Cindy is employed by a Fortune $500$ company and earned $$26,792.$

$$ Trin works as a musician and earned the equivalent of $$21,475$ in U$.$S$.$ Dollars.

$$ Trin and Cindy provide all financial support for Carolyn and Akari.

International Scenario $2$: Test Questions

How can the Yamamotos decide to end their election to treat Trin as a resident alien?

a$.$ Death of either spouse

b$.$ Divorce or Legal Separation

c$.$ Revocation in writing

d$.$ All of the above