Thank you for your reply. based on the publication it says the following where you do not have to be married. Can you please clarify? Thanks!
First-Year Choice
If you do not meet either the green card test or the substantial presence test for 2023 or 2024 and you did not
choose to be treated as a resident for part of 2023, but
you meet the substantial presence test for 2025, you can
choose to be treated as a U.S. resident for part of 2024. To
make this choice, you must:
1. Be present in the United States for at least 31 days in
a row in 2024, and
2. Be present in the United States for at least 75% of the
number of days beginning with the first day of the
31-day period and ending with the last day of 2024.
For purposes of this 75% requirement, you can treat
up to 5 days of absence from the United States as
days of presence in the United States.
When counting the days of presence in (1) and (2)
above, do not count the days you were in the United
States under any of the exceptions discussed earlier under Days of Presence in the United States.
If you make the first-year choice, your residency starting date for 2024 is the first day of the earliest 31-day period (described in (1) above) that you use to qualify for the
choice. You are treated as a U.S. resident for the rest of
the year. If you are present for more than one 31-day period and you satisfy condition (2) above for each of those
periods, your residency starting date is the first day of the
first 31-day period. If you are present for more than one
31-day period but you satisfy condition (2) above only for
a later 31-day period, your residency starting date is the
first day of the later 31-day period.
Note. You do not have to be married to make this
choice.
