You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years.

做出选择的头一年必须联合报税，但以后可以选择作联合或单独报税。

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You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years.

做出选择的头一年必须联合报税，但以后可以选择作联合或单独报税。

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