Assertion: taxpayer's spouse | /r/HasProperty | resident alien
Facets:
value: for the entire tax year
type: TEMPORAL
Source sentences:
text: If married, the spouse must also have been a U.S. citizen or resident alien for the entire tax year.
text: If married, the spouse must also have been a U.S. citizen or resident alien for the entire tax year.
text: You may use that filing status only if one spouse is a U.S. citizen or resident alien and you choose to treat the nonresident spouse as a U.S. resident.