Revocation of Election

The Revocation of Election is a document that notifies the IRS that you are canceling your contract in which you elected to pay them a federal income tax. This contract was initiated the first time that you filed a Form 1040. This may have occurred years ago when you filed your first 1040 on the wages of your first job.

Essentially, you’re opting out of your voluntary election to pay federal income tax. In addition, the Revocation of Election reiterates that you’re a nonresident alien. The IRS has already been made aware of your status as a national because you already mailed them your affidavit in the Notices step. If you recall, your Affidavit of Citizenship Evidence that was previously sent in the notice made reference that the definition of a national is consistent with the IRS definition of a nonresident alien. Below, in addition to a sample Revocation of Election document, is a sample cover letter to include with the mailing to the IRS.

Don’t forget that the Revocation of Election document must be signed and notarized before mailing to the IRS.

The mailing address is:

Internal Revenue Service
2970 Market Street
Philadelphia, Pennsylvania 19104-5016

The documents to include in the mailing with your Revocation of Election document are:

Revocation of Election
Revocation of Election Cover Letter
Copy of your Affidavit of Citizenship Evidence
Copy of your Affidavit of Citizenship Evidence cover letter

Samples of these documents are included below and can be downloaded and modified for your use. Please understand that we offer the documents only as examples; we do not offer legal or tax advice.

Revocation of Election

Sample Documents

Sample Cover Letter for Revocation of Election

Sample Revocation of Election

Leave a Comment