I have been working in India since several years. This year, I worked in India until 07/22/2023 and received Indian income on which Indian taxes would apply.
I moved to the United States on my H1B on 07/23/2023 and have been residing here since then (100% in 2023 from 07/23 - 12/31). Since I wasn't here for 182 days, I do not meet the substantial presence test and would thus be a non-resident alien.
As such, I cannot file under the 'Married - Filing Jointly' status as a tax resident, being a non-resident.
I will continue to be here in 2024 to be well over the period necessary to meet the substantial presence test, and thus, be a resident alien for tax purposes.
My wife has been here on her H4, but is back in India right now and doesn't have an ITIN.
I have the following questions:
1) Can I file for an extension using Form 4868 so that I can claim the "First Year Choice" to be a tax resident for the period I have stayed in the US in 2023 (starting 07/23), after I have completed 130 days in the US in 2024 (130 days in 2024 + 161 / 3 days in 2023 = 183) ?
2) Can I claim my spouse to be a tax resident in the United States in 2023 based on the "spouse of tax resident" category, after I can avail the first year choice, showing her worldwide income, even though she is in India currently (she has been in the US when 2023 ended) ?
3) Can I file for my spouse's ITIN based on (2), even though she is in India ?
4) How do I do all of this?
