你说的是SPOUSE不是DEPENDENT
PUB159里说的是RESIDENTIAL TEST FOR FILING STATUS,不是DENPENDENT TEST 里的RESIDENTIAL TEST. 而且只有SPOUSE可以跟另一方申请FILE JOINTLY从而MAKE FIRST-YEAR CHOICE
PUB159里说的是RESIDENTIAL TEST FOR FILING STATUS,不是DENPENDENT TEST 里的RESIDENTIAL TEST. 而且只有SPOUSE可以跟另一方申请FILE JOINTLY从而MAKE FIRST-YEAR CHOICE