Yes, you can file as dual citizens for 2023 because you made the first year choice and your residency begins Oct 2, 2023. The may file jointly with your spouse also. You may not file as full year residents however because you did not satisfy the terms of the Substantial Presence Test for 2023.
You will not be expected to repay FICA taxes during the time you were a non-resident alien. You may also file form 4868, which gives you an extension to file your resident tax return, until you have satisfied the requirements of the Substantial Presence Test.
Please read this document issued by the IRS regarding making the first year choice and this conditions that apply. Reach out to us if you have additional questions.
@NursultanBS
[Edited 02/08/24|9:15 am PST]
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