First Year Choice Qualification

[katesolo]

Greetings! Me and my husband we moved to USA on 29th of September 2023. Since then we didn't leave USA. My husband started to work for a company on W2 since 18th of October. I am self-employed. If I understand correctly then we are qualifying for the First Year Choice in 2023. But there is mentioned that we cannot file our taxes before we will meet presence test in 2024. Does this mean that we will meet it in the middle of March and can file taxes with declaration until 18th of April or should we wait for 183 days in 2024 to file our taxes? Also can we file taxes as a married couple? Thanks for the answers in advance!

[Vanessa A]

Since you are non residents as of December 31, you would need to use Sprintax.com to file your return as TurboTax does not handle the 1040NR which is what you would need to file as a nonresident. 

[katesolo]

Thanks for your answer! But if we will decide to use the First Year Choice then we still will have to file 1040NR?

[ThomasM125]

You would file a form 1040, not 1040NR, for the period of the year you were considered a resident under the First Choice Rule. That would be the period starting with your first day of the 31 day qualifying period of residency, and ending December 31, 2023. You can read more about this in IRS Publication 519 (U.S. Tax Guide for Aliens), page 11. Here is a link to the publication:  IRS Publication 519