Yes—if you have 31 consecutive countable days and were not a 2025 tax resident, you may extend the 2026 return and elect the First-Year Choice after passing the 2027 SPT, but MFJ and its $32,200 base standard deduction require a separate whole-year spouse election; your nonresident wife does not need her own SPT.

(c)(3)(ii)

(A) The individual is not a resident alien under section 7701(b)(1)(A) with respect to the election year; (B) The individual was not a resident alien under section 7701(b)(1)(A) with respect to the year immediately preceding the election year; (C) The individual is a resident alien under section 7701(b)(1)(A)(ii) with respect to the year immediately following the election year;

(c)(3)(iii)-(iv)

For purposes of this paragraph (c)(3), the term thirty-one day period means any period of 31 consecutive days during which an individual is physically present in the United States during each day of the period. For purposes of this paragraph (c)(3), the term continuous presence means a period of presence in the United States that includes 75 percent of the days in the current year beginning with (and including) the first day of the individual's thirty-one day period of presence.

First-Year Choice—Counting days and residency starting date

When counting the days of presence in (1) and (2) above, do not include the days you were present in the U.S. as an exempt individual. If you make the first-year choice, your residency starting date for the current year (2025) is the first day of the earliest 31-day period (described in (1) above) that you use to qualify for the choice. You cannot file Form 1040 or the statement for the current year (2025) until you meet the substantial presence test in the following year (2026).

(c)(3)(v)

If an alien individual has not satisfied the substantial presence test for the year following the election year as of the due date (not including extensions) of the tax return for the election year, the alien individual may request an extension of time for filing the return until a reasonable period after he or she has satisfied such test, provided that the individual pays with his or her extension application the amount of tax he or she expects to owe for the election year computed as if he or she were a nonresident alien throughout the election year.

General Instructions

Use Form 4868 to apply for 6 more months (4 if “out of the country” (defined later under Taxpayers who are out of the country ) and a U.S. citizen or resident) to file Form 1040, 1040-SR, 1040-NR, or 1040-SS. Although you aren’t required to make a payment of the tax you estimate as due, Form 4868 doesn’t extend the time to pay taxes.

(a)

Except as otherwise provided in this subchapter, when a return of tax is required under this title or regulations, the person required to make such return shall, without assessment or notice and demand from the Secretary, pay such tax to the internal revenue officer with whom the return is filed, and shall pay such tax at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return).

(a)(1), (4)

Two individuals who are husband and wife at the close of a taxable year ending on or after December 31, 1975, may make an election under this section for that taxable year if, at the close of that year, one spouse is a citizen or resident of the United States and the other spouse is a nonresident alien. The effect of the election is that each spouse is treated as a resident of the United States for purposes of chapters 1, 5, and 24 and sections 6012, 6013, 6072, and 6091 of the Code for the entire taxable year.

(a)(1)

Two married individuals who are nonresident aliens at the beginning of a taxable year and who are U.S. citizens or residents on the last day of that taxable year qualify for the election. The effect of the election is that each spouse is treated as a resident of the United States for purposes of chapters 1, 5, and 24 and sections 6012, 6013, 6072, and 6091 of the code for all of that taxable year.

Consequences of making the choice

Each spouse must report their entire worldwide income for the year you make the choice and for all later years unless the choice is ended or suspended. Generally, neither you nor your spouse can claim tax treaty benefits as a resident of a foreign country for a tax year for which the choice is in effect. However, the exception to the saving clause of a tax treaty might allow a tax treaty benefit on certain specified income.

Restrictions for dual-status taxpayers

You cannot use the standard deduction allowed on Form 1040, U.S. Individual Income Tax Return . However, you can itemize certain allowable deductions. You cannot file a joint return. However, a dual-status individual who is married to a U.S. citizen or resident may elect to file a joint return with their spouse.

Standard deductions

For tax year 2026, the standard deduction for married couples filing jointly is $32,200.

Substantial Presence Test

Unless some other exception applies, an H-1B alien must count every day of physical presence in the U.S. for purposes of the Substantial Presence Test.

Student five-calendar-year rule

You will not be an exempt individual as a student if you have been exempt as a teacher, trainee, student, Exchange Visitor, or Cultural Exchange Visitor on an "F, " "J, " "M, " or "Q " visa for any part of more than 5 calendar years, unless you establish to the satisfaction of the IRS that you do not intend to reside permanently in the United States, and you have substantially complied with the requirements of your nonimmigrant status. If you qualify to exclude days of presence as a student, you must file a fully-completed Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition with the IRS.

(a)

In the case of returns under section 6012, 6013, or 6017 (relating to income tax under subtitle A), returns made on the basis of the calendar year shall be filed on or before the 15th day of April following the close of the calendar year and returns made on the basis of a fiscal year shall be filed on or before the 15th day of the fourth month following the close of the fiscal year, except as otherwise provided in the following subsections of this section.

Who should not apply; How to apply

Don’t complete Form W-7 if you have an SSN or if you’re eligible to get an SSN. Attach Form W-7 to the front of your tax return. Leave the area of the SSN blank on the tax return for each person who is applying for an ITIN. You must submit original documents, or certified copies of these documents from the issuing agency, that support the information provided on Form W-7.