Yes, if you opt for the first year choice, you will need to report your world wide income on your tax return. These are also subject to FBAR and FATCA filing requirements.
You can also claim the standard deduction for the entire year. Also according to Tax Expert Karen J2 in her post, "Elections to be treated as a Resident do not affect being subject to FICA, so there would not any retroactive FICA owed. You must become a Resident on your own to fall out of the FICA exemption.
So it should not affect your FICA."
@ahmad4343
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