File as a nonresident for 2020. You would not be able to use the First-Year Choice because you begin counting says on January 1, 2021 (the first year after exempt status). Therefore, you did not have 31 non-exempt days in 2020.
Use Sprintax.com to file a nonresident return.
A first year choice allows someone to be treated as a resident alien for part of the year even if they are not a green card holder (green card test) and do not have enough days in the current or previous year to qualify under the substantial presence test if they qualify in the next year.
For example, someone without a green card can be a U.S. resident for part of 2020 even if they did not meet the substantial presence test in 2019 and 2020 if they meet the test is 2021. To qualify they must:
- Be present in the U.S. for at least 31 days in a row in 2020, and
- Be present in the U.S. for at least 75% of the number of days beginning with the first day of the 31-day period and ending with the last day of 2020. Up to five days of absence can be treated as days present in the U.S.
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