@manuez35 , since you and your family were admitted on July 23rd of 2022, you start counting days present from the next day i.e. July 24th, 2022. Thus
1. For the substantial Presence Test ( SPT ), you need 183 days ( counting all the days present in the current year 2022 + 1/3 rd the days present in year before 2021 + 1/6th days present in the year before the last 2020 ). If you were not present on any days -- for any purposes -- then you have ONLY 160 days. Thus you are Non-Resident Alien for the year and therefore must file using form 1040-NR ( not supported by TubroTax -- suggested SprinTax). You must file Married -- essentially single , your spouse also must file as married on form 1040-NR. You must itemized deduction just as if you were filing Married Filing Separate.
2. However, you can choose to file Married Filing Joint , if and only if , you both agree to be taxed as a Resident for Tax purposes -- First Year Choice. If you do want to include your child as a dependent, ( under 24 and going to school full time and you paying at least half of his/her living expenses ) , he will need an ITIN -- you can include the application for that along with your Return -- W-7 along with the documents required for processing. Here is details on how to apply for first year choice ->
https://www.irs.gov/individuals/international-taxpayers/tax-residency-status-first-year-choice
3. If you choose to exercise the first year choice for 2022, you must wait till you have passed the SPT
4. On American Opportunity and similar educational credits , suggest you try this interactive assistant from the IRS ----- this is a very good source:
https://www.irs.gov/help/ita/am-i-eligible-to-claim-an-education-credit
Is there more I can do for you ?
