@manuez35 , having gone over the above discussion and keeping in mind the requirements of section 6013 (h) , I am of the opinion that you can only qualify for the "First Year Choice " after meeting the SPT in 2023 and you are not eligible to apply for section 6013(h) benefits ONLY because you do not meet the requirement of meeting SPT by the end of the year i.e. 12/31/2022.
@LindaS5247
