International Scenario 2 . Wilhelm and Mary are married and live in Stuttgart, Germany. Mary is a U.S. citizen and has a valid Social Security number. Wilhelm is a citizen of Germany and has an ITIN for U.S. tax filing purposes. In 2017, Wilhelm and Mary chose to treat Wilhelm as a resident alien for tax purposes. This choice has never been suspended or revoked. Wilhelm and Mary have a daughter, Helga, who was born on July 23, 2020. Helga is a U.S. citizen and has a valid Social Security number issued by the due date of the return, including extensions. When both of Wilhelm's parents died last year, his uncle Hans moved in with them. Hans is a citizen of Germany and has no income. Mary is employed by a Fortune 500 company and earned $27,500. Wilhelm works as a part-time brewer and earned the equivalent of $18,000 in U.S. dollars. Wilhelm and Mary provide all the financial support for Helga and Hans. 3. Neither spouse wishes to revoke their election to treat Wilhelm as a resident alien. What are Wilhelm and Mary's filing status options this year? a. They must file Married Filing Separately b. They must file Married Filing Jointly c. Mary can chose to file Single and Wilhelm does not have to file at all d. They can chose Married Filing Jointly or Married Filing Separately 4. How can the Schmidts decide to end their election to treat Wilhelm as a resident alien? a. Divorce or Legal Separation b. Revocation in writing c. Death of either spouse d. All of the above 5. On a Married Filing Jointly return, can Wilhelm and Mary claim the Credit for Other Dependents for Uncle Hans? a. No, because Hans is not a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico b. Yes, because Hans is a qualifying relative with no income c. Yes, because Hans meets the relationship test d. None of the above 6. On a Married Filing Jointly return, Wilhelm and Mary are able to claim which of the following credits for Helga? a. Child tax credit b. Earned income credit c. Other Dependents Credit d. None of the above