You will probably have less US income tax liability by filing as a nonresident alien for 2017 if you do not meet either the Green
Card Test or the substantial
presence test.
If you make the first year choice, your US income will be taxed at a higher marginal tax rate because you will only be able to claim either a foreign tax credit or foreign earned income exclusion on your foreign sourced income only.
Also if you make the first year choice and want to file jointly, both you and your spouse will need either social security numbers or ITINs.
You may just want to prepare 2 sets of returns (one as full year resident file married filing jointly) reporting worldwide income and one as nonresident alien reporting US sourced income only.
Please click the following links for more information - US Tax Guide for Aliens.
