@pk Thanks a lot for the details!
I want to show you what I found regarding first year choice.
You are right , that we pass green card test and residents since Jan 15. However in the same section you quoted I found this:
https://www.irs.gov/pub/irs-pdf/p519.pdf
page 7:
Dual-Status Aliens
You can be both a nonresident alien and a resi- dent alien during the same tax year. This usu- ally occurs in the year you arrive in, or depart from, the United States. Aliens who have dual status should see chapter 6 for information on filing a return for a dual-status tax year.
First Year of Residency
If you are a U.S. resident for the calendar year, but you were not a U.S. resident at any time during the preceding calendar year, you are a U.S. resident only for the part of the calendar year that begins on the residency starting date. You are a nonresident alien for the part of the year before that date.
page 8:
If you are a dual-status alien, you can choose to be treated as a U.S. resident for the entire year if all of the following apply.
• You were a nonresident alien at the begin- ning of the year.
• You are a resident alien or U.S. citizen at the end of the year.
• You are married to a U.S. citizen or resi- dent alien at the end of the year.
• Your spouse joins you in making the choice.
So if I follow this logic we can make the choice to be treated as resident aliens for the whole 2022, but this is very confusing I must admit it.
