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Thanks for the information. 

 

I can wait till the SPT and we both would like to make the First Year Choice.

 

Will it allow us to be treated as Resident for tax purpose for full year 2022 and claim the Standard Deduction?

 

Since we combined paid around $6300 Federal taxes and $2100 State taxes in 2022 on total income of $43000 so if we get to claim the standard deduction then we will owe zero and all of the $6300 Federal withheld taxes will be refunded.