Choosing to file jointly with non-resident spouse

I'm wondering if anyone can give me any pointers......

Here's our situation: My wife is a US citizen, I'm a UK citizen. In 2002, when we were living in the US, we made the choice to file jointly and treat me as a resident. In the 4 years since then it's been to our benefit to continue with this. We now live in the UK (since 2004) and intend to do so permanently. For 2006 it won't make any difference to the final tax bill ($0) whether we file jointly or we end the choice and my wife files alone. But the first option would increase the paperwork something like tenfold and I really don't think I can be bothered.

However, I know that once we revoke the choice it's ended forever - so can anyone point out, in general terms, any potential benefits that we might be missing out on by doing this. Personally (with my admittedly limited knowledge), I can't think of any - except for the unlikely situation that we're once again living in the US with me on a visa that otherwise keeps me a non-resident. My wife will almost certainly always be the lower earner between us - and never close to $80k I wouldn't think.

Thanks in advance for any help......

You are right that if you revoke the election to file a joint return  with a non-resident alien spouse that it can never be made again (with the same spouse .

However should you ever live in the US an election will not (usually) be required to file jointly because at that stage you will almost certainly be a resident alien.

Thee are practical and tricky bits about revoking an election such as how you divide carryovers such as excess foreign tax credits.

Electing to file jointly can sometimes save taxes on sales of residences - say in a year after marriage when the US citizen has a property with a gain over $250,000 but below $500,000.

To my mind things to do with the ownership of real property is when I contemplate the election the most.

Check the IRS website but I am sure that once you file as "Married filing joint" you can not change you status you must always follow the same "Married filing joint" same if you file "Married filing single" first

No, Jenny, Guya is right on this one. 

Here's the IRS website explaining the situation.

http://www.irs.gov/businesses/small/international/article/0,,id=96734,00.html

If your wife will always be under $80K, then you might as well file jointly, as it's not increasing your tax, and it's most likely decreasing it.  Since it's irrevocable, I'd keep claiming her until it costs you more money to claim her than it does not to.