I have two follow-up question.
- (Spouse1) was a U.S. citizen (or resident alien) on the last day of the current tax year.
On last day of 2022, we both were present in USA but we both didn't complete 183 days of presence in USA. Am I still considered a resident alien on 31st Dec 2022 ?
Can we make this joint election on 1 Feb 2023 and file our taxes or have to wait until 15th May 2023 to complete the substantial presence test?
