Can I make the first year choice for prior tax years?

[edorachlee]

I was considered a non-resident alien for tax purposes in 2016 and 2017, but turned resident alien in 2018. Does the IRS accept first year choices for prior years? I'd like to file a 1040 for 2017 with the first year choice if possible, but was not sure if this was allowed.

[LinaJ2020 · Accepted solution]

Yes, you can amend 2017 tax return.  See IRS instructions:

You generally make this choice when you file your joint return. However, you can also make the choice by filing Form 1040-X, Amended U.S. Individual Income Tax Return. Attach Form 1040 or 1040-SR and print "Amended" across the top of the corrected return. If you make the choice with an amended return, you and your spouse must also amend any returns that you may have filed after the year for which you made the choice.

You must generally file the amended joint return within 3 years from the date you filed your original U.S. income tax return or 2 years from the date you paid your income tax for that year, whichever is later.  Therefore, by April 15, 2021, you can go back and amend tax returns 2017, 2018 and 2019 tax returns.

For details, click here: First Year Choice