@Elena_B , having through your post and @DaveF1006 response, I would like to add the items below:
(a) The first year choice to be treated as a resident for the year requires that : 1. you have lived in the USA for at least 31 days in the current year; 2. you have lived at least 75% of the days from the earliest 31 day test period till the end of the year ; 3. You file your return and apply to be treated as a resident for the year only after you meet the SPT. Thus in your particular case -- admitted to USA on 08/23/2022, your earliest test period is 08/23/2022 .
(b) To meet the SPT, you count all days present in 2022 + 1/3 days present in 2021 + 1/6 th days present in 2020. So for you , because of continuous presence since 08/23/2022, you will generally meet your SPT in Feb 2023 -- considering tax year 2022. Once you meet SPT, you generally count each year as the current year in question.
(c) coming back to request to be treated as a resident for 2022, you need an attachment to your return prepared on form 1040 ( not form 1040-NR ), stating that (a) you have been in the USA for 31 days in the year 2022, (b) that starting from your first 31 day test period ( 08/23/2022) you have been here at least 75% of the days till the end of the year; (c) that you were not a resident for tax purposes in 2021; (d) that you will/ have met the SPT in 2023.
(d) a point to note is that even though you will treated as a resident ( taxed on world income from the day of start of the residency -- 08/23/2022), you still have to use itemized deduction because there is no way to allocate the standard deduction ( this is disadvantage imho,but thems the rules). Hence , I am not sure this helps you at all, other than the lowered tax rate on passive income and not having to file form 1040-NR.
Is there more I can do for you ?
