Hi: I moved to US in August 2019 on L1A and my husband and 12.5 year old son moved along with me on L2. I do not meet the SPT for 2019 as I did not stay 180 days in 2019.
Should I file as a non-resident for 2019 but I cannot file jointly or take std deduction or be eligible for the stimulus ? Can I claim deduction for my son after filing ITIN ?
I qualify as a dual-resident for 2019 under First-Year Election IRC 7701(b)(4) . However, I would still not be able to file married jointly or take the standard deduction.
Or can I file election 6013H and be considered as resident alien for tax purposes ?
I am confused as ITS website says I need to be married to a US resident or citizen for this ?
Thanks in advance.
