You would file a form 1040, not 1040NR, for the period of the year you were considered a resident under the First Choice Rule. That would be the period starting with your first day of the 31 day qualifying period of residency, and ending December 31, 2023. You can read more about this in IRS Publication 519 (U.S. Tax Guide for Aliens), page 11. Here is a link to the publication: IRS Publication 519
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