I have a follow-up question regarding this statement:
" A declaration that one spouse was a non-resident alien and the other spouse a U.S. citizen or resident alien on the last day of your tax year, and that you choose to be treated as U.S. residents for the entire tax year."
In my case isn't it true that both myself and my spouse will have made the first-year choice, and hence will both be resident aliens at end of 2017? In that case we only need to add statement that we would like to be treated as residents for all of 2017. No need to add a separate statement to have one non-resident spouse treated as resident alien. Is that correct?
