How can I attach election statement as "choose to be full year resident" as per Pub519 ?

[karthikswamis]

As per Pub519 a dual-status alien couple can choose to be full tax year resident and do MFJ, the doc explicitly states of attaching election document, how can i do that with TurboTax?

[DaveF1006 · Accepted solution]

 According to the IRS, you can file as a US resident for 2025 if you make the first year choice election. First of all, to qualify for the first-year choice. 

1. Be present in the United States for at least 31 days in a row in the current year (2024), and
2. Be present in the United States for at least 75% of the number of days following the 31-day period, beginning with the first day of the 31-day period and ending with the last day of the current year (2025). (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.)

 You must attach a statement to Form 1040 to make the first-year choice. The statement must contain your name and address and specify the following: 

• That you are making the first-year choice for the current year (2025).
• That you were not a U.S. resident in the prior year (2024).  
• That you qualified as a U.S. resident under the substantial presence test in the following year (2025).
• The number of days of presence in the U.S. during the current year (2024).
• The date or dates of your 31-day period of presence and the period of continuous presence in the U.S. during the current year (2025).
• The date or dates of absence from the U.S. during the current year (2025), if any, that you are treating as days of presence under the first-year choice.

You cannot file Form 1040 or the statement for the current year (2025) until you meet the substantial presence test in the following year (2026). 

1. If you have not met the test for the following year (2026) as of April 15 of 2026 (the filing due date of the current year), you can request an extension of time for filing your Form 1040 for the current year (2025) until a reasonable period after you have met that test for the following year (2026).  
2. If you make this first year election, you will need to print and mail the return along with a detailed statement.
3.  If you don't choose the first year choice, you'll file a 1040 NR because you won't qualify for the Substantial Presence Test (SPT). You'll need to file with Sprint Tax if you choose this option.

[karthikswamis]

Thank you so much for details.

Yes I met all the conditions to make first year choice, 

1) cannot I make e-file return with elections statement attached as a PDF ?

2) Would this result only in paper file returns ?

[DaveF1006 · Accepted solution]

Yes. TurboTax does lack the ability to attach PDF statements to be filed electronically. You will need to print and mail your returns along with the statement. The printing and mailing instructions will be included with your return.