Hi
I have a similar situation Was on F1 till 30th spe 2019 and then on H1 Oct1st 2019 onwards. filing as Single individual.
1. If I choose to file as non-resident, what benefits/deductions I get due to India-US tax treaty ?
2. My understanding of the 2nd option is : Wait till I pass the significant presence test to file the returns (I file an extension and pay any taxes I owe to IRS before deadline (April 15,2020)). Once I meed the resident (for tax) status, I use the First year choice in-order to file as resident. In this option, I will be able to use the standard deduction of $12,200.
Is this understanding correct ? Are there any cons of 2nd option over 1st ?
