@DaveF1006 @pk
I appreciate your help. I understand that I meet the substantial presence test for 2024 and am therefore a resident alien. However, the previously quoted passage from IRS publication 519 seems to imply that if I have not been a resident at any point during 2023, then I am a resident only for the part of 2024 that is after my residency starting date. It also suggests that as an exempt individual in 2023 I was not considered as present in the US during that year. My residency starting date would the be the first day of physical presence during 2024, which in my case is Jan 6, 2024.
The way I understand it I could only be treated as a resident for the entirety of 2024 under the first-year choice for 2023 as described in IRS publication 519, page 11. However, I do not believe that I am eligible to make this choice, as I was still an exempt individual for the entirety of 2023 and therefore not considered present during this year.
Thank you very much for bearing with me.
