@dvallee40 hello.
In your response to the IRS, you should include the following:
(a) Spouse has been in the USA for at least 31 days during 2021
(b) was not a resident during any part of 2020
(c) has been present for at least 75% of the days during a test period admission date ( enter actual date of entry to the USA ) and 12/31/2021.
(c) Spouse will be a resident in 2022
(d) you filed your return after spouse meeting substantial presence test
That should satisfy IRS requirements
Is there more I can do for you?
pk
