@Vanessa A wrote:
For 2025, you will then be a Dual Status Resident.
However, since you are married, you can make the First-Year choice next year when you file your return. "
No, they would not be a Dual Status Alien for 2025 (unless the leave the US and elect an early termination date). Their Starting Residency Date would be in 2024, so they would be full-year Residents in 2025.
You are mixing up the elections. A person does not need to be married to make the First-Year Choice (but the other two elections involve being married). The First-Year choice could be an option to elect to be a Dual Status Alien in 2024 (although in most cases I would not recommend that, at least not in this situation).
