DaveF1006
Expert Alumni

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Yes you will be able to elect make the first year choice but you would need to file a 4868 extension because you will not meet the 183 day residency requirement by April 15. Here is some guidelines to consider.

 

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). (You were non-resident because of the F-1 exemption).
  • 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). This includes days you were exempted as a F-1 visa holder.
  • 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). You will request an extension of time by filing form 4868. 

 

  1. Open TurboTax.
  2. Continue to your return.
  3.  Go to Tax Tools
  4.  Tools
  5. Select file an extension.

You may make this choice single or married as I am unaware of a stipulation stating you can only make this choice if you are married.

 

[Edited 03/18/22|12:37 pm PST]

 

@vanadis 

 

 


 

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