She entered the US in July 2014 under a teacher exchange with tax treaty being exempt the first 2 years. Starting July 2016 she began to pay taxes. However when you add the current calendar year days and 1/3 of the days in 2016 it doesn't add up to 183 days for the presence test. So we must include a summary stating we wish to file married jointly as US Citizen and Nonresident alien to be treated as US Resident for the entire year. I need to know if a child J2 dependent of hers would also be included under that statement for US Resident?
