Election under IRC section 6013(g)

My Spouse is an NRA. I had made an election under IRC section 6013(g) to treat as a U.S. resident for tax purposes, so we can file MFJ.

My question is, does this make my spouse a U.S. Person?

Due to a family bereavement, my spouse may need to file a 3520/3520-A. I do see however that the form is only applicable to U.S. Persons.

I know that an FBAR is not needed under my spouses circumstances, (Title 31 USC 5314)

I'd appreciate any thoughts...

I don’t know the answer but my thoughts would be that she would be classed as a US Person since she is considered a US resident for tax purposes while filing MFJ

https://www.taxesforexpats.com/expat-tax-advice/definition-us-person-for-irs.html

WHO IS A US PERSON? 
Every United States Citizen. You are liable for US income taxes whether you are a citizen who was born in the United States or outside of the United States with at least 1 parent who is a US Citizen. If you are a naturalized citizen, you are also considered a US Person.
Every United States Tax Resident. There are 2 different methods of becoming a tax resident. One of these methods is to meet the Substantial Presence Test by having either been in the United States for at least 31 days out of 1 year or 183 days out of the 3 year period prior to the current tax year. The other method is to meet the Green Card Test; this method applies to any person who has obtained a US Green Card.

I don’t know the answer but my thoughts would be that she would be classed as a US Person since she is considered a US resident for tax purposes while filing MFJ

https://www.taxesforexpats.com/expat-tax-advice/definition-us-person-for-irs.html

Thanks... The article goes on to say 'There are 2 different methods of becoming a tax resident'. She meets non of those two. When I check the IRS website, I see no relation to the election and causing to be a U.S. Person... Hopefully someone may know...

The 6013(g) election causes a nonresident alien individual to be treated as a resident of the U.S. for purposes of Chapters 1 and 24.

The requirements to file Forms 3520 and 3520-A are in Chapter 61.  Therefore, making a 6013(g) election would not trigger a requirement to file Forms 3520 and 3520-A for the nonresident alien individual.

The 6013(g) election causes a nonresident alien individual to be treated as a resident of the U.S. for purposes of Chapters 1 and 24.

The requirements to file Forms 3520 and 3520-A are in Chapter 61.  Therefore, making a 6013(g) election would not trigger a requirement to file Forms 3520 and 3520-A for the nonresident alien individual.

Thank you Discly,

Do you have any links for chapter 61 and there being no need to report on 3520 - 3520-A for 6013(g) election?  I'd certainly like to do further reading. There maybe be other instances where this election would cause no requirements to file certain forms.

https://www.law.cornell.edu/uscode/text/26/6013#g

https://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61

https://www.law.cornell.edu/uscode/text/26/6048

https://www.law.cornell.edu/uscode/text/26/6013#g

https://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61

https://www.law.cornell.edu/uscode/text/26/6048

Thank you... Have sent PM.