The substantial presence test applies to both years but I think you mean, “Can I use 2021 days for 2020 for purposes of the substantial presence test?” No. The test is backwards looking.
To determine filing status, we’d have to know when your wife came to the U.S. and any previous visits and/or visas. And your status. Are you a resident or nonresident alien?
You can use Sprintax.com to help determine how to file.
If you are a resident alien, you can elect to file together with your wife as if you both are resident aliens or U.S. citizens. Your wife will need an ITIN or Social Security number. She would not be eligible for stimulus payments.
If you make this choice; the following rules apply:
- You and your spouse are treated, for federal income tax purposes, as U.S residents for all tax years that the choice is in effect. However, for Social Security and Medicare tax withholding purposes, the nonresident alien may still be treated as a nonresident alien. Refer to Aliens Employed in the U.S. – Social Security Taxes.
- You must file a joint income tax return for the year you make the choice (but you and your spouse can file joint or separate returns in later years).
- Each spouse must report his or her entire worldwide income for the year you make the choice and for all later years, unless the choice is ended or suspended.
- Generally, neither you nor your spouse can claim tax treaty benefits as a resident of a foreign country for a tax year for which the choice is in effect. However, the exception to the saving clause of a tax treaty might allow a tax treaty benefit on certain specified income.
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