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Yes, you can make the first year choice to be a US resident but there a certain conditions that apply.

You must attach a statement to Form 1040 to make the first-year choice. The statement must contain your name and address and specify the following:

• That you are making the first-year choice for the current year (2023).
• That you were not a U.S. resident in the prior year (2022).
• That you qualified as a U.S. resident under the substantial presence test in the following year (2024).
• The number of days of presence in the U.S. during the current year (2023).
• The date or dates of your 31-day period of presence and the period of continuous presence in the U.S. during the current year (2023).
• The date or dates of absence from the U.S. during the current year (2023), if any, that you are treating as days of presence under the first-year choice – see (2), above.

You cannot file Form 1040 or the statement for the current year (2023) until you meet the substantial presence test in the following year (2024). If you have not met the test for the following year (2023) as of April 15 of 2023 (the filing due date of the current year), you can request an extension of time for filing your Form 1040 for the current year (2023) until a reasonable period after you have met that test for the following year (2024). 

To request an extension, when you file your return, go to Tax Tools then Tools from the left menu and choose File an extension. you must file the extension by April 15, 2024.

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