Hi @DaveF1006,
Thank you for your response. I think that with first-year choice I'm becoming the resident from October 2 and will be a resident at the end of 2023. I'll be able to use first-year choice after I pass the substantial presence test in 2024. Considering this, I still believe that I can treat my nonresident spouse as a resident and become a full-year resident myself. I think the main condition is that I must be the resident on the last day of 2023 (which will be the case) even if I was a nonresident the other half of the year. Could you please clarify why do you believe that I will not be the resident at the end of 2023 after passing SPT for 2024 and claiming first-year choice?
Thank you. I appreciate your patience.
