And if we choose "Nonresident Spouse Treated as a Resident" in order to file joint tax return.
The description for exemption C is:
"A nonresident alien, including (1) a dual-status alien in the first year of U.S. residency and (2) a nonresident alien or dual-status alien who elects to file a joint return with a U.S. spouse. This exemption doesn't apply if you are a nonresident alien for 2016, but met certain presence requirements and elected to be treated as a resident alien. For more information, see Pub. 519."
I am not sure if this exemption applied or not.
