I am confused between Fist Year choice and qualifying for the Substantial presence test. Assuming I am opting for First Year choice under ("Non-resident spouse treated as residents). Now, I and my wife will be treated as Residents for the entire year i.e 2017. We will file Form 1040 (married filing jointly) with the necessary attachments. How will Substantial presence test be assessed for 2018? As in, how will the days be counted, since when? My assumption is this: 1) 31 days during the current year,(31 days in 2018 for sure) and
2) 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
All the days you were present in the current year,(by end of 2018, we will be present in the U.S for well above 183 days on H1 B and H4 respectively)
1/3 of the days you were present in the first year before the current year(2017),: 121 days
1/6 of the days you were present in the second year before the current (2016) year. (55 days)
Will this be enough to qualify for passing the test for 2018?
