First Year Choice- do I have to wait to meet the substantial presence test to file my taxes?

[Ted S 2]

My wife arrived Nov 10th, 2024.
We got married Nov 20th.

I want to file MFJ and do the First Year Choice- statement.

My question is: Do I have to wait to file until the 183-day presence test is valid in 2025?

 

The IRS website example is for both NON-RESIDENT ALIENS at begin of year, and one becoming a RESIDENT ALIEN by end of year.
But I am a US Citizen, so I don't know if that rule applies the same?

If that is the case I have 1/3 for 2024 (16 days to be safe, not 17) and I would have to wait out the remaining (sometime mid-June and file an extension).

Look forward to any response.

 

Best Regards,

Ted

[Crazy Cat 42,758]

3 hours ago, Ted S said:

My question is: Do I have to wait to file until the 183-day presence test is valid in 2025?

No.  Just file a joint return.

[JeanneAdil 6,727]

A taxpayer’s filing status generally depends on their being married or unmarried on the last day of the year – which means that a taxpayer's marital status as of Dec. 31, 2024, determines their tax filing options for all of 2024.

 

IRS site has your answer

https://www.irs.gov/newsroom/essential-tax-tips-for-marriage-status-changes#:~:text=A taxpayer's filing status generally,options for all of 2024.

[Scandi 4,222]

Go ahead and file jointly. I moved to the US in late October 2016, got married in November 2016 and we filed jointly for that year.
I didn't have a greencard or any status at all (just authorized stay due to the pending AOS). I had my SSN though, which made things a lot easier. 

The more years she files taxes, the more evidence she'll have for ROC (and AOS interview if she hasn't had one yet). 

Edited Friday at 05:33 PM by Scandi

[Ted S 2]

Thanks for the responses!