Hi @DaveF1006 ,
I see, okay. Thank you for your help!
Yeah, I don't think that there will be a clear guidance on how the tax rules can be combined. With first-year choice, I will meet the SPT for 2024 and become a resident for tax purposes from October 2, 2023, so I think that it's likely that I can use that rule to treat my nonresident spouse as a resident, since I'll become a resident at the last day of the year even though I was a non-resident for the other half of the year and did not meet SPT for 2023.
Could you please help me with how I can further explore if it's possible to combine these two rules?
Thank you so much!
