Thanks for the answer @DaveF1006 .
Isn't the First-Year-Choice the only proper exception to that rule?
This was my understanding of the IRS document: if in 2022, instead of submitting my first taxes as Nonresident right away, I submit an extension for the deadline and meanwhile I stay enough days in US to pass the Substantial Presence Test for 2022, I can then elect to make use of the First-Year-Choice which would treat me as a resident and I would be able to file 2021 taxes using form 1040 (with standard deduction) instead of 1040NR. Would you be kind enough to tell me where is the mistake on the above understanding?
I moved to US in 2021 and stayed 152 days towards the end of the year, so I stayed more than 75% of this period until Dec 31st 2021. I didn't pass the Substantial Presence Test for 2021 but I will soon pass it for 2022 and that's one of the reasons why I was planning to file for an extension and then submit my taxes using 1040 form by making use of the First-Year-Choice, similar to what @gocool did.
Best Regards.
Carvalho
