{
  "id": "ELE_NONRESIDENT_ALIEN_RESIDENT_TREATMENT",
  "name": "Election to Treat Nonresident Alien Spouse as Resident",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Both spouses must make the election; the nonresident alien must be married to a U.S. citizen or resident at the close of the taxable year.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Allows a nonresident alien married to a U.S. citizen or resident to be treated as a U.S. resident for tax purposes, enabling the couple to file a joint return.",
  "irc_reference": "IRC §6013",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}