谢谢spt的答复，但是还有一个问题

我仔细读了pub 519, page 9 & 10，发现，
-If you make the first-year choice, your residency starting date for 2003 is the first day of the earliest 31-day period (described in (1) above) that you use to qualify for the choice. You are treated as a U.S. resident for the rest of the year.
-If you are a dual-status alien, you can choose to be treated as a U.S. resident for the entire year if all of the following apply.
1) You were a nonresident alien at the beginning of the year.
2) You are a resident alien or U.S. citizen at the end of the year.
3) You are married to a U.S. citizen or resident alien at the end of the year.
4) Your spouse joins you in making the choice.

这里说的是 for the rest of the year，不是 whole year。而且DS treated as RA必须满足4个条件，我们不满足3和4。这是不是说我老婆2003年只能是DS，而不是RA？如果跟IRS argue，应该用pub 519中的那一段说明呢？关系到不少钱呐。

再次感谢。