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Hello! I have a similar situation. I arrived to the US on August 23, 2022 using the U4U status. I would like to make a first-year election to be treated as a resident alien for my 2022 tax return. To the best of my knowledge, I will meet the substantial presence test only in May 2023 since I have to divide by 3 my days of presence in 2022. Do I need to file the extension, Form 4868, and pay my non-resident tax estimate for 2022 by April 18, 2023? If yes, do I also need to file an extension of my Indiana tax return (IT-40PNR)? Thank you.