(5) Joint fiduciaries

Under such regulations as the Secretary may prescribe, a return made by one of two or more joint fiduciaries shall be sufficient compliance with the requirements of this section. A return made pursuant to this paragraph shall contain a statement that the fiduciary has sufficient knowledge of the affairs of the person for whom the return is made to enable him to make the return, and that the return is, to the best of his knowledge and belief, true and correct.

(c) Certain income earned abroad or from sale of residence

For purposes of this section, gross income shall be computed without regard to the exclusion provided for in section 121 (relating to onetime exclusion of gain from sale of principal residence by individual who has attained age 55) and without regard to the exclusion provided for in section 911 (relating to citizens or residents of the United States living abroad). (d) Consolidated returns

For provisions relating to consolidated returns by affiliated corporations, see chapter 6.

(Aug. 16, 1954, ch. 736, 68A Stat. 732; Sept. 2, 1958, Pub. L. 85-866, title I, § 72(a), 72 Stat. 1660; Feb. 26, 1964, Pub. L. 88-272, title II, § 206(b)(1), 78 Stat. 40; Dec. 30, 1969, Pub. L. 91-172, title IX, § 941(a), (d), 83 Stat. 726; Dec. 10, 1971, Pub. L. 92-178, title II, § 204(a), 85 Stat. 511; Oct. 15, 1974, Pub. L. 93-443, title IV, § 407, 88 Stat. 1297; Jan. 3, 1975, Pub. L. 93-625, § 10(b), 88 Stat. 2119; Mar. 29, 1975, Pub. L. 94-12, title II, § 201(b), 89 Stat. 29; Dec. 23, 1975, Pub. L. 94-164, § 2(a)(2), 89 Stat. 970; Oct. 4, 1976, Pub. L. 94-455, title IV, § 401(b)(3), title XIX, § 1906(b)(13)(A), title XXI, § 2101(c), 90 Stat. 1556, 1834, 1899; May 23, 1977, Pub. L. 95-30, title I, § 104, 91 Stat. 139; Nov. 6, 1978, Pub. L. 95-600, title I, §§ 101(c), 102(b)(1), 105(d), title IV, § 404(c)(8), 92 Stat. 2770, 2771, 2776, 2870; Nov. 8, 1978, Pub. L. 95-615, § 202(g)(5), formerly § 202(f)(5), 92 Stat. 3100, renumbered Apr. 1, 1980, Pub. L. 96-222, title I, § 108(a)(1)(A), 94 Stat. 223; Dec. 24, 1980, Pub. L. 96-589, §§ 3(b), 6(i)(5), 94 Stat. 3400, 3410; Aug. 13, 1981, Pub. L. 97-34, title I, § 111(b)(3), 95 Stat. 194.)

AMENDMENT of SubsectION (a)(1)

Pub. L. 97-34, title I, § 104(d)(1), (e), Aug. 13, 1981, 95 Stat. 189, 190, provided that, with regard to taxable years beginning after Dec. 31, 1984, subsection (a)(1) of this section is amended to read as follows:

for the taxable year has a gross income of less than the sum of the exemption amount plus the zero bracket amount applicable to such an individual,

(ii) who is a surviving spouse (as so defined) and for the taxable year has a gross income of less than the sum of the exemption amount plus the zero bracket amount applicable to such an individual, or

(iii) who is entitled to make a joint return under section 6013 and whose gross income, when combined with the gross income of his spouse, is, for the taxable year, less than the sum of twice the exemption amount plus the zero bracket amount applicable to a joint return, but only if such individual and his spouse, at the close of the taxable year, had the same household as their home.

Clause (iii) shall not apply if for the taxable year such spouse makes a separate return or any other taxpayer is entitled to an exemption for such spouse under section 151(e).

(B) The amount specified in clause (i) or (ii) of subparagraph (A) shall be increased by the exemption amount in the case of an individual entitled to an additional personal exemption under section 151(c)(1), and the amount specified in clause (iii) of subparagraph (A) shall be increased by the exemption amount for each additional personal exemption to which the individual or his spouse is entitled under section 151(c).

(C) The exception under subparagraph (A) shall not apply to—

(i) a nonresident alien individual; (ii) a citizen of the United States entitled to the benefits of section 931;

(iii) an individual making a return under section 443(a)(1) for a period of less than 12 months on account of a change in his annual accounting period;

(iv) an individual who has income (other than earned income) of the exemption amount or more and who is described in section 63(e)(1)(D); or

(v) an estate or trust.

(D) For purposes of this paragraph

(i) The term "zero bracket amount" has the meaning given to such term by section 63(d).

(ii) The term "exemption amount" has the meaning given to such term by section 151.

AMENDMENTS

1981-Subsec. (c). Pub. L. 97-34 substituted "relating to citizens or residents of the United States living abroad" for "relating to income earned by employees in certain camps".

1980-Subsec. (a)(9). Pub. L. 96-589, § 3(b)(1), added par. (9).

Subsec. (b)(3). Pub. L. 96-589, § 6(i)(5), substituted "trustee in a case under title 11 of the United States Code" for "trustee in bankruptcy".

Subsec. (b)(4). Pub. L. 96-589, § 3(b)(2), added reference to the estate of an individual under chapter 7 or 11 of title 11 of the United States Code.

1978-Subsec. (a)(1)(A). Pub. L. 95-600, §§ 101(c), 102(b)(1), substituted in provision preceding cl. (i), "$1,000" for "$750", in cl. (i), "$3,050" for "$2,950" and

"$3,300" for "$3,050", in cl. (ii), "$4,150" for "$3,950" and "$4,400" for "$4.150", and in cl. (iii), "$4,900" for "$4,700" and "$5,400" for "$4,900".

Subsec. (a)(8). Pub. L. 95-600, § 105(d), added par.

(8).

Subsec. (c). Pub. L. 95-615 substituted "(relating to income earned by employees in certain camps)" for "(relating to earned income from sources without the United States)".

Pub. L. 95-600, § 404(c)(8), added provisions relating to a one-time exclusion and principal residence, and substituted "55" for "65".

1977-Subsec. (a)(1)(A). Pub. L. 95-30 substituted "(other than an individual described in subparagraph (C))" for "(other than an individual referred to in section 142(b))" in the provisions preceding cl. (i), "$2,950" for "$2,450" in cl. (i), “$3,950" for "$2,850" in cl. (ii), and “$4,700" for "$3,600" in cl. (iii).

Subsec. (a)(1)(B). Pub. L. 95-30 reenacted subpar. (B) without change.

Subsec. (a)(1)(C). Pub. L. 95-30 substituted provisions that the exception under subparagraph (A) shall not apply to a nonresident alien individual, a citizen of the United States entitled to the benefits of section 931, an individual making a return under section 443(a)(1) for a period of less than 12 months on account of a change in his annual accounting period, an individual who has income (other than earned income) of $750 or more and who is described in section 63(e)(1)(D), or an estate or trust, for provisions requiring that a return with respect to income taxes under subtitle A be made by every individual having for the taxable year a gross income of $750 or more and to whom section 141(e) (relating to limitations in case of certain dependent taxpayers) applied.

1976-Subsec. (a). Pub. L. 94-455, § 1906(b)(13)(A), struck out in provisions following par. (7) "or his delegate" following "Secretary".

Subsec. (a)(1)(A), (B). Pub. L. 94-455. § 401(b)(3), reenacted subpars. (A) and (B) without change. Subsec. (a)(7). Pub. L. 94-455, § 2101(c), added par.

(7).

Subsec. (b)(5). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary".

1975-Subsec. (a)(1)(A). Pub. L. 94-164 substituted "$2,450" for "$2,350" in cl. (i), “$2,850" for "$2,650" in cl. (ii), and "$3,600" for "$3,400" in cl. (iii).

Pub. L. 94-12 substituted "(determined by applying section 143), is not a surviving spouse (as defined in section 2(a)), and for the taxable year has a gross income of less than $2,350" for "determined by applying section 143(a)) and for the taxable year has a gross income of less than $2,050, or" in cl. (i), added cl. (ii), redesignated existing cl. (ii) as (iii), in cl. (iii) as so redesignated substituted "$3,400" for "$2,800", and in the provisions following cl. (iii) substituted "Clause (iii)" for "Clause (ii)".

Subsec. (a)(1)(B). Pub. L. 94-12 substituted "The amount specified in clause (i) or (ii) of subparagraph (A) shall be increased by $750" for "The $2,050 amount specified in subparagraph (A)(i) shall be increased to $2,800" and "the amount specified in clause (iii) of subparagraph (A) shall be increased by $750" for "the $2,800 amount specified in subparagraph (A)(ii) shall be increased by $750".

Subsec. (a)(6). Pub. L. 93-625 added par. (6) and struck out provision that the Secretary or his delegate shall, by regulation, exempt from the requirement of making returns under this section any political committee (as defined in section 301(d) of the Federal Election Campaign Act of 1971) having no gross income for the taxable year.

1974-Subsec. (a). Pub. L. 93-443 provided for exemption from tax returns requirement of political committees having no gross income for the taxable year.

1969-Subsec. (a)(1). Pub. L. 91-172, § 941(a), (d). struck out following "$600 or more" the parenthetical phrase "(except that any individual who has attained the age of 65 before the close of his taxable year shall be required to make a return only if he has for the taxable year a gross income of $1,200 or more", designated remaining introductory text as subpar. (A), added the remainder of subpar. (A) and subpar. (B), applicable to taxable years beginning after Dec. 31, 1969; and substituted "$750", "$1,750", and "$2,500" for "$600", "$1,700”, and “$2,300" wherever appearing, effective with respect to taxable years beginning after Dec. 31, 1972.

1964-Subsec. (c). Pub. L. 88-272 inserted provisions relating to sale of residence.

1958-Subsecs. (c), (d). Pub. L. 85-866 added subsec. (c) and redesignated former subsec. (c) as (d).

EFFECTIVE DATE OF 1981 Amendment

Amendment by Pub. L. 97-34 applicable with respect to taxable years beginning after Dec. 31, 1981, see section 115 of Pub. L. 97-34, set out as a note under section 911 of this title.

EFFECTIVE DATE OF 1980 AMENDMENT

Amendment of subsec. (b)(3) by Pub. L. 96-589 effective Oct. 1, 1979, but not applicable to proceedings under title 11 commenced before Oct. 1, 1979, and amendment of subsec. (b)(4) by Pub. L. 96-589 applicable to bankruptcy cases commencing more than 90 days after Dec. 24, 1980, see section 7(b) and (e) of Pub. L. 96-589, set out as a note under section 108 of this title.

EFFECTIVE DATE OF 1978 AMENDMENT Amendment by section 101(c) of Pub. L. 95-600 effective with respect to taxable years beginning after Dec. 31, 1978, see section 101(f)(1) of Pub. L. 95-600, set out as a note under section 1 of this title.

Amendment by section 102(b)(1) of Pub. L. 95-600 effective with respect to taxable years beginning after Dec. 31, 1978, see section 102(d)(1) of Pub. L. 95-600, set out as a note under section 151 of this title.

Amendment by section 105(d) of Pub. L. 95-600 effective with respect to taxable years beginning after Dec. 31, 1978, see section 105(g)(1) of Pub. L. 95-600, set out as a note under section 43 of this title.

Amendment by section 404(c)(8) of Pub. L. 95-600 applicable to sales or exchanges after July 26, 1978, in taxable years ending after such date, see section 404(d)(1) of Pub. L. 95-600, set out as a note under section 121 of this title.

EFFECTIVE DATE OF 1978 Amendment; EleCTION OF

PRIOR LAW

Amendment by Pub. L. 95-615 applicable to taxable years beginning after Dec. 31, 1977, with provision for election of prior law, see section 209 of Pub. L. 95-615, set out as a note under section 911 of this title.

EFFECTIVE DATE OF 1977 AMENDMENT Amendment by Pub. L. 95-30 applicable to taxable years beginning after Dec. 31, 1976, see section 106(a) of Pub. L. 95-30, set out as a note under section 1 of this title.

EFFECTIVE DATE OF 1976 AMENDMENT Reenactment of subsec. (a)(1)(A), (B) by section 401(b)(3) of Pub. L. 94-455 applicable to taxable years ending after Dec. 31, 1975, see section 401(e) of Pub. L. 94-455, set out as a note under section 43 of this title.

EFFECTIVE AND TERMINATION DATES OF 1975
AMENDMENTS

Amendment by Pub. L. 94-164 applicable to taxable years ending after Dec. 31, 1975 and before Jan. 1, 1977, see section 2(g) of Pub. L. 94-164, set out as an

Effective Date of 1975 Amendment note under section 43 of this title.

Amendment by Pub. L. 94-12 applicable to taxable years ending after Dec. 31, 1974, and to cease to apply to taxable years ending after Dec. 31, 1976, see section 209(a) of Pub. L. 94-12, as amended, set out as a note under section 56 of this title.

EFFECTIVE DATE OF 1974 Amendments Amendment by Pub. L. 93-625 applicable to taxable years beginning after Dec. 31, 1974, see section 10(e) of Pub. L. 93-625, set out as an Effective Date note under section 527 of this title.

Amendment by Pub. L. 93-443 applicable with respect to taxable years beginning after Dec. 31, 1971, see section 410(c)(2) of Pub. L. 93-443, set out as a note under section 431 of Title 2, The Congress.

EFFECTIVE DATE OF 1971 Amendment

Section 204(a) of Pub. L. 92-178 provided in part that amendment of subsec. (a)(1) by Pub. L. 92-178 shall be effective with respect to taxable years beginning after Dec. 31, 1971.

EFFECTIVE DATE OF 1969 AMENDMENT Amendment of subsec. (a)(1) by section 941(a) of Pub. L. 91-172 applicable to taxable years beginning after Dec. 31, 1969, see section 941(c) of Pub. L. 91-172, set out as a note under section 151 of this title.

Amendment of subsec. (a)(1) by section 941(d) of Pub. L. 91-172, which substituted "$750", "$1,750", and "$2,500" for "$600", "$1,700" and "$2,300" wherever appearing, effective with respect to taxable years beginning after Dec. 31, 1972, was repealed by Pub. L. 92-178, title II, § 204(b), Dec. 10, 1971, 85 Stat. 511.

EFFECTIVE DATE OF 1964 Amendment Amendment by Pub. L. 88-272 applicable to dispositions after Dec. 31, 1963, in taxable years ending after such date, see section 206(c) of Pub. L. 88-272, set out as an Effective Date note under section 121 of this title.

EFFECTIVE DATE OF 1958 Amendment

Section 72(c) of Pub. L. 85-866 provided that: "The amendments [adding subsec. (c) of this section and section 911(c) of this title] made by this section shall apply to taxable years beginning after December 31, 1957."

NO RETURN REQUIRED OF INDIVIDUAL WHOSE ONLY GROSS INCOME IS GRANT OF $1,000 FROM STATE Pub. L. 97-424, title V. § 542, Jan. 6, 1983, 96 Stat. 2195, provided that:

**(a) IN GENERAL.-Nothing in section 6012(a) of the Internal Revenue Code of 1954 shall be construed to require the filing of a return with respect to income taxes under subtitle A of such code by an individual whose only gross income for the taxable year is a grant of $1,000 received from a State which made such grants generally to residents of such State.

"(b) EFFECTIVE DATE.-Subsection (a) shall apply to taxable years beginning after December 31, 1981."

EXEMPTION FROM FILING REQUIREMENT FOR PRIOR YEARS WHERE INCOME OF POLITICAL PARTY WAS $100 OR LESS

Section 10(f) of Pub. L. 93-625 provided for exemption from filing requirement for a taxable year beginning after Dec. 31, 1971, and before Jan. 1, 1975, of any section 527(e)(1) organization where income of political organization was $100 or less.

CROSS REFERENCES

Place for filing returns generally, see section 6091 of this title.

Returns of banks with respect to common trust funds, see section 6032 of this title.

Returns of tax on resident foreign corporations by agent, see section 882 of this title.

Time and place for paying tax shown on returns, see section 6151 of this title.

Time for filing income tax returns, see section 6072 of this title.

Time return deemed filed and tax considered paid, see section 6513 of this title.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 882, 911, 6011, 6032, 6037, 6039B, 6062, 6072, 6513 of this title; title 38 section 503.

§ 6013. Joint returns of income tax by husband and wife

(a) Joint returns

A husband and wife may make a single return jointly of income taxes under subtitle A, even though one of the spouses has neither gross income nor deductions, except as provided below:

(1) no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien;

(2) no joint return shall be made if the husband and wife have different taxable years; except that if such taxable years begin on the same day and end on different days because of the death of either or both, then the joint return may be made with respect to the taxable year of each. The above exception shall not apply if the surviving spouse remarries before the close of his taxable year, nor if the taxable year of either spouse is a fractional part of a year under section 443(a)(1);

(3) in the case of death of one spouse or both spouses the joint return with respect to the decedent may be made only by his executor or administrator; except that in the case of the death of one spouse the joint return may be made by the surviving spouse with respect to both himself and the decedent if no return for the taxable year has been made by the decedent, no executor or administrator has been appointed, and no executor or administrator is appointed before the last day prescribed by law for filing the return of the surviving spouse. If an executor or administrator of the decedent is appointed after the making of the joint return by the surviving spouse, the executor or administrator may disaffirm such joint return by making, within 1 year after the last day prescribed by law for filing the return of the surviving spouse, a separate return for the taxable year of the decedent with respect to which the joint return was made, in which case the return made by the survivor shall constitute his separate return.

(b) Joint return after filing separate return (1) In general

Except as provided in paragraph (2), if an individual has filed a separate return for a taxable year for which a joint return could have been made by him and his spouse under subsection (a) and the time prescribed by law for filing the return for such taxable year has expired, such individual and his spouse may nevertheless make a joint return for such tax

able year. A joint return filed by the husband and wife under this subsection shall constitute the return of the husband and wife for such taxable year, and all payments, credits, refunds, or other repayments made or allowed with respect to the separate return of either spouse for such taxable year shall be taken into account in determining the extent to which the tax based upon the joint return has been paid. If a joint return is made under this subsection, any election (other than the election to file a separate return) made by either spouse in his separate return for such taxable year with respect to the treatment of any income, deduction, or credit of such spouse shall not be changed in the making of the joint return where such election would have been irrevocable if the joint return had not been made. If a joint return is made under this subsection after the death of either spouse, such return with respect to the decedent can be made only by his executor or administrator.

(2) Limitations for making of election

The election provided for in paragraph (1) may not be made

(A) unless there is paid in full at or before the time of the filing of the joint return the amount shown as tax upon such joint return; or

(B) after the expiration of 3 years from the last date prescribed by law for filing the return for such taxable year (determined without regard to any extension of time granted to either spouse); or

(C) after there has been mailed to either spouse, with respect to such taxable year, a notice of deficiency under section 6212, if the spouse, as to such notice, files a petition with the Tax Court within the time prescribed in section 6213; or

(D) after either spouse has commenced a suit in any court for the recovery of any part of the tax for such taxable year; or

(E) after either spouse has entered into a closing agreement under section 7121 with respect to such taxable year, or after any civil or criminal case arising against either spouse with respect to such taxable year has been compromised under section 7122. (3) When return deemed filed

(A) Assessment and collection

For purposes of section 6501 (relating to periods of limitations on assessment and collection), and for purposes of section 6651 (relating to delinquent returns), a joint return made under this subsection shall be deemed to have been filed

(i) Where both spouses filed separate returns prior to making the joint return-on the date the last separate return was filed (but not earlier than the last date prescribed by law for filing the return of either spouse);

(ii) Where only one spouse filed a separate return prior to the making of the joint return, and the other spouse had less than $1,000 of gross income ($2,000 in case such spouse was 65 or over) for such

taxable year-on the date of the filing of such separate return (but not earlier than the last date prescribed by law for the filing of such separate return); or

(iii) Where only one spouse filed a separate return prior to the making of the joint return, and the other spouse had gross income of $1,000 or more ($2,000 in case such spouse was 65 or over) for such taxable year-on the date of the filing of such joint return.

(B) Credit or refund

For purposes of section 6511, a joint return made under this subsection shall be deemed to have been filed on the last date prescribed by law for filing the return for such taxable year (determined without regard to any extension of time granted to either spouse).

(4) Additional time for assessment

If a joint return is made under this subsection, the periods of limitations provided in sections 6501 and 6502 on the making of assessments and the beginning of levy or a proceeding in court for collection shall with respect to such return include one year immediately after the date of the filing of such joint return (computed without regard to the provisions of paragraph (3)).

(5) Additions to the tax and penalties

(A) Additions to the tax

Where the amount shown as the tax by the husband and wife on a joint return made under this subsection exceeds the aggregate of the amounts shown as the tax upon the separate return of each spouse(i) Negligence

If any part of such excess is attributable to negligence or intentional disregard of rules and regulations (but without intent to defraud) at the time of the making of such separate return, then 5 percent of the total amount of such excess shall be added to the tax;

(ii) Fraud

If any part of such excess is attributable to fraud with intent to evade tax at the time of the making of such separate return, then 50 percent of the total amount of such excess shall be added to the tax.

(B) Criminal penalty

For purposes of section 7206(1) and (2) and section 7207 (relating to criminal penalties in the case of fraudulent returns) the term "return" includes a separate return filed by a spouse with respect to a taxable year for which a joint return is made under this subsection after the filing of such separate return.

(c) Treatment of joint return after death of either spouse

For purposes of sections 21, 443, and 7851(a)(1)(A), where the husband and wife have different taxable years because of the

death of either spouse, the joint return shall be treated as if the taxable years of both spouses ended on the date of the closing of the surviving spouse's taxable year.

(d) Special rules

For purposes of this section

(1) the status as husband and wife of two individuals having taxable years beginning on the same day shall be determined

(A) if both have the same taxable yearas of the close of such year; or

(B) if one dies before the close of the taxable year of the other-as of the time of such death;

(2) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married; and

(3) if a joint return is made, the tax shall be computed on the aggregate income and the liability with respect to the tax shall be joint and several.

(e) Spouse relieved of liability in certain cases (1) In general

Under regulations prescribed by the Secretary, if—

(A) a joint return has been made under this section for taxable year and on such return there was omitted from gross income an amount properly includable therein which is attributable to one spouse and which is in excess of 25 percent of the amount of gross income stated in the return,

(B) the other spouse establishes that in signing the return he or she did not know of, and had no reason to know of, such omission, and

(C) taking into account whether or not the other spouse significantly benefited directly or indirectly from the items omitted from gross income and taking into account all other facts and circumstances, it is inequitable to hold the other spouse liable for the deficiency in tax for such taxable year attributable to such omission,

then the other spouse shall be relieved of liability for tax (including interest, penalties, and other amounts) for such taxable year to the extent that such liability is attributable to such omission from gross income. (2) Special rules

For purposes of paragraph (1)—

(A) the determination of the spouse to whom items of gross income (other than gross income from property) are attributable shall be made without regard to community property laws, and

(B) the amount omitted from gross income shall be determined in the manner provided by section 6501(e)(1)(A).

(f) Joint return where individual is in missing status For purposes of this section and subtitle A(1) Election by spouse

If

(A) an individual is in a missing status (within the meaning of paragraph (3)) as a

result of service in a combat zone (as determined for purposes of section 112), and

(B) the spouse of such individual is otherwise entitled to file a joint return for any taxable year which begins on or before the day which is 2 years after the date designated under section 112 as the date of termination of combatant activities in such zone, then such spouse may elect under subsection (a) to file a joint return for such taxable year. With respect to service in the combat zone designated for purposes of the Vietnam conflict, no such election may be made for any taxable year beginning after December 31, 1982.

(2) Effect of election

If the spouse of an individual described in paragraph (1)(A) elects to file a joint return under subsection (a) for a taxable year, then, until such election is revoked

(A) such election shall be valid even if such individual died before the beginning of such year, and

(B) except for purposes of section 692 (relating to income taxes of members of the Armed Forces on death), the income tax liability of such individual, his spouse, and his estate shall be determined as if he were alive throughout the taxable year.

(3) Missing status

For purposes of this subsection

(A) Uniformed services

A member of a uniformed service (within the meaning of section 101(3) of title 37 of the United States Code) is in a missing status for any period for which he is entitled to pay and allowances under section 552 of such title 37.

(B) Civilian employees

An employee (within the meaning of section 5561(2) of title 5 of the United States Code) is in a missing status for any period for which he is entitled to pay and allowances under section 5562 of such title 5. (4) Making of election; revocation

An election described in this subsection with respect to any taxable year may be made by filing a joint return in accordance with subsection (a) and under such regulations as may be prescribed by the Secretary. Such an election may be revoked by either spouse on or before the due date (including extensions) for such taxable year, and, in the case of an executor or administrator, may be revoked by disaffirming as provided in the last sentence of subsection (a)(3).

(g) Election to treat nonresident alien individual as resident of the United States (1) In general

A nonresident alien individual with respect to whom this subsection is in effect for the taxable year shall be treated as a resident of the United States

(A) for purposes of chapters 1 and 5 for all of such taxable year, and