Thank you so much for your response Dave. This is really helping me a lot.
Since I am a researcher I didn't file as resident in 2023 because I'm an exempt individual for the first two calendar years and my days in the US only count from 2024 onward. I did file my 1040-NR with a 8833 for 2022 (2months) and 2023 (12 months). Sorry for the confusion I should've mentioned that. so I'm a bit confused as to whether I'm eligible for the remaining 10 months of the treaty based exemption (max 2 years for researchers according to treaty article 20(1)) even though I'm considered a resident alien according to the substantial presence test. I do have closer ties to Germany (home, bank accounts, family etc.) so I was wondering whether to file as 1040-NR and claim a closer connection exception to the substantial presence test might make sense.
Unfortunately, Sprintax refuses to let me file because I pass the substantial presence test for 2024 and I cannot proceed with my return.
Thanks again for your detailed help above
Warm regards
Maria
