@jullia m , as I understand your situation --
(a) you entered US of F-1 in 2019 and thus was exempt ( assuming that this was your first entry in to USA for any reason ) from counting days present ( for Substantial Presence Test ) through Dec31, 2023.
(b) There was a change / adjustment of status on 10/01/2022 to H1-B, thus terminating your exempt status.
1. Thus your days present counting starts from 10/01/2022 and you do not pass SPT in 2022. This means yu can indeed file as a Non-Resident Alien for the year 2022 on form 1040-NR ( Note that TurboTax does not support this and suggests use of SprinTax ). This may be a simpler path and quicker because of e-file processing.
2. Alternatively, you can indeed exercise the first year option by sending a note requesting to be treated as a resident for the year 2022 showing
(A) you select the test period of 10/01/2022 through 12/31/2022 ; and
(B) that you have lived in the USA for at 31 days ;
(C) that you have been here at least 75% of the days in the test period;
(D) that you were not a resident for tax purposes in 2021 ;
(E) that you will pass the SPT in the year 2023
This will then allow you to use form 1040, TurboTax and file as a resident. Note that if you had any income from Jan2022 through 09/30/2022 from your OPT, this is still Non-Resident Alien period -- thus requiring you to file as " Dual Status" taxpayer -- 01/01/2022 til 09/30/2022 on form 1040-NR and then 10/01/2022 through 12/31/2022 as a resident on form 1040. You still cannot take advantage of the standard deduction because of the Dual Status. It is definitely a slower path because this will end-up being a paper filing process and therefore slower processing. Depending on the facts and circumstances, it may not be tax advantageous.
Is there more I can do for you ?
pk
