1. Yes, your mother met the Substantial Presence Test and would file as a resident for tax filing purposes (1040) for all of tax year 2024
2. Yes, you did not meet the Substantial Presence Test for 2024 so you would file 1040-NR. You will start counting from Dec. 15, 2023 and in order to fulfill the Substantial Presence Test for 2025, you will need to be in the U.S. for 178 days. 1/3 the days in 2024 would count, since you were in US for 15 days in 2024, you would have 5 days to contribute to the 183 needed.
3. Yes, once you fulfill the requirement, you file Form 1040 for the entire year.
4. Yes, your mother could qualify you for the Head of Household filing status. All requirements would need to be met.
Filing as a dual-status taxpayer is only required if you were electing to use "First Year Choice".
First year choice involves filing Dual-Status for a year (2024) where you did not fulfill the Substantial Presence Test (in 2024), but you will (or did) the follow year BEFORE the filing due date of the return (April 15, 2025).
It is an option, not required.
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