I came to the U.S on a B1 visa on July 2022. I do not meet the Substancial presence test in 2022, but I will meet the test in 2023. I have lived in the U. S since my Arrival on 07-21-2022 and have not abandoned my residency requirement since then. I do not otherwise qualify to be considered a U.S resident Alien since I do not meet the SPT in prior years. To file my 2022 tax return, I would like to apply for an ITIN no. Since I will meet the Substantial presence test after the tax filing deadline April 15th 2023, Do I need to submit an extension to file for 4868 along with my itin applicaiton. Also, If I elect 2022 as my first year of choice, but I do not have income before my arrival to the U.S, do I still need to send form 1040NR as a statement for the portion of the year that I will be considered a Non resident alien?
Thank you in advance.
