Notes, thank you for the assistance. One last question, do i need to submit the statement to make the first year of choice along with my itin application as well? My only confusion lies in the fact that publication 519 says I have to send a statement only after I meet the substantial presence test in the following year which will be after the filing deadline. I am applying for an ITIN no and and for an extension to file. Do I need to send this statement once the ITIN no is issued along with my tax return?
