NRA at beginning of the year,
Resident Alien at end of year.
Married to a US citizen or resident alien at end of the year.
Spouse is on board with making the election.
Must file joint tax return.
Only applies to first year.
two NRA's can file a return like this (only residency at end of year not citizenship) .
Must include election statement.
You can only do this once in your life.