Missing 6013(g) election statement for for prior years. Best way to handle including 2025?
My spouse and I (NRA) have filed Married Filing Jointly (MFJ) for 2023 and 2024 (both years through a CPA). We plan to file MFJ for 2025 as well.
This year, I spent time understanding the taxes and looked into our prior year returns filed by the CPA and realized we have a few gaps:
* For 2023, we missed attaching the Section 6013(g) election statement and some foreign interest income
* For 2024, the filing status "Married filing jointly" checkbox was ticked but did not tick the specific new checkbox for "treating a nonresident alien or dual-status alien spouse as a U.S. resident" and did not attach the statement. The Foreign income and FBAR were filed correctly for this year
Some questions I had:
For 2025, should we tick the specific "treating NRA spouse as a U.S. resident" box and attach the election statement now? Could doing this correctly for the first time trigger an audit or "look-back" into the previous years?
For the prior years, I was looking at filing an amendment through the CPA to remediate the gap. Should we file this amendment to add the election statements to both 2023 and 2024 and include the missing 2023 foreign income? Is this the suggested path to fix this?
We plan to file the 2025 return first and then amend the 2023/2024 returns by May.
Appreciate any advice, thanks so much!