Hello,
I am a J1 Teacher. I started working in the USA on the 1st August 2018. I'm compensated by a US school.
I filed a 1040NR (Non-resident) tax return for 2018, and the same for 2019 (I completed this at the end of January 2020).
My questions is two fold:
I pass the substantial presence test. Does that mean I qualify for First Year Choice. I'm technically now a resident for tax purposes but that won't be until I file my 2020 tax return.
Because I've submitted a 1040NR for 2019, and if I'm eligible for First Year Choice, can I go ahead an submit an amended Tax Return using 1040X to ensure that I'm treated as a tax resident for this current year?
