I arrived in the U.S. late in 2025 but will clearly meet substantial presence in 2026. Can I use the first-year choice for my LLC salary period?
I am from Brazil and moved to Miami on November 3, 2025. Before that I lived and worked entirely in Sao Paulo. My U.S. LLC started paying me salary after I arrived, and I also had about $42,000 of foreign consulting income before the move. My accountant says 2025 may be a dual-status year if I use the first-year choice, but I do not fully understand when residency would start.
I stayed in the United States continuously through year-end except for a 4-day trip to Mexico in December. In 2026 I will definitely satisfy substantial presence. I need to know whether the first-year choice can start my U.S. resident period in November 2025 and what statement has to go on the return.
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