My situation:
- I was on F-1 from July 2022 through Sep 30, 2025. Filed 2024 as 1040-NR (Single, NRA).
- H-1B started Oct 1, 2025. Departed Oct 10, returned Nov 8, 2025 on H-1B. No departures after Nov 8.
- Wife arrived on H-4 in Nov 2025. ~60 days in the U.S. in 2025. Zero income. Applying for ITIN via W-7.
SPT fails for both of us in 2025 (F-1 days exempt, only ~92 H-1B days for me, ~60 H-4 days for her).
My tax preparer attached only a §6013(g) statement to file MFJ. But §6013(g) requires one spouse to be a U.S. citizen or resident alien at Dec 31 — which neither of us is by default.
My analysis: I qualify for §7701(b)(4) First-Year Choice (Nov 8 – Dec 31 = 54 consecutive H-1B days, 100% presence, will meet 2026 SPT). That makes me a resident at Dec 31, which then anchors the §6013(g) election for my wife.
Questions:
Is my §7701(b)(4) analysis correct given these facts?
Can I then chain the §6013(g) nonresident-spouse election on top of it?
Is a standalone §6013(g) without §7701(b)(4) legally valid for this fact pattern?
Thanks in advance.