From IRS website:
“
In some cases aliens are allowed to make elections which override the Green Card Test and the Substantial Presence Test, as follows:
*They make what is called the "First-Year Choice" (a numerical formula under which an alien may pass the Substantial Presence Test one year earlier than under the normal rules). Refer to the discussion of "First-Year Choice" in Chapter 1 of Publication 519, U.S. Tax Guide for Aliens;
*They elect with their resident alien or U.S. citizen spouse to be treated as a resident;
*They claim a closer connection to a foreign country; or
*They take advantage of the effect of tax treaties for the definition of tax residence.
“
Might this make me a resident alien? In particular with a reference to the tax treaty.
