Dual tax status or full year resident, can we file jointly and get standard deduction?

[hhhinblue]

I came to US from Canada to work in August, 2024 with my spouse. We both have income from Jan to July in Canada. We both have W2 from 2024 (salary from August) and we will continue to work here for the next few years. We did not meet the substantial presence test for 2024 since we don't live here for more than 183 days. I tried to do 1040NR and it is not very favourable since we don't qualify standard deduction and can not do married filed jointly as non resident. I read on IRS website that there is this first year choice and it seems we will be treated as dual tax resident and it specifically said we still can not get standard deduction or married filed jointly since neither of us are US resident. (https://www.irs.gov/individuals/international-taxpayers/taxation-of-dual-status-individuals) So I wonder if there is a way we can elect to be treated as tax resident to be able to file jointly and get some standard deduction (even prorated). If so, how can we do that?

[MaryK4]

Yes, you can elect the First Year choice so that you can file 2024 as a resident for the August to December period.  However, you must be able to meet the substantial presence test before you can make the election.  You can file for an extension if needed, then follow the steps in First-Year Choice and Statement required to make the first-year choice for 2023. (2024 version is not available yet but it should be the same).

[hhhinblue]

Thanks for the response. In this case, both of us will be treated as dual tax resident (Aug to Dec as US resident and Jan to July as non resident). According to the link I pasted above, we can still can not  get any standard deduction (even prorated. We can not file jointly either. This way it is essentially the same as filing as a non resident tax wise.