"Your file Form 1040NR for January-September (e.g., using Sprintax) and you file a separate Form 1040 for the period October-December (which you can do with TurboTax). But, there are rules you must follow to make the First-Year Choice (including a required statement attached to your Form 1040), and you cannot file the 2019 Form 1040 until you have actually met the Substantial Presence Test in 2020."
May I ask when I file, for example, form 1040 for Oct to Dec, the taxable income will be much lower than actual annual income (Nonresident + resident). How do I determine the taxable rate?
10% | Up to $9,875 | |
12% | $9,876 to $40,125 | |
22% | $40,126 to $85,525 | |
24% | $85,526 to $163,300 |
