Yes, once the election is made it remains in effect for all subsequent tax years except for years in which the election is suspended or terminated. If neither spouse is a US citizen or resident during any given tax year, the election is automatically suspended for that tax year.

Termination of the election occurs when either spouse files a statement of revocation on or before the filing due date of that year’s tax return. The election is automatically terminated with the death of either spouse or legal separation under divorce or separate maintenance decree.