Application for an ITIN and filing extension

[Claudio111793]

I came to the U.S on a B1 visa on July 2022. I do not meet the Substancial presence test in 2022, but I will meet the test in 2023. I have lived in the U. S since my Arrival on 07-21-2022 and have not abandoned my residency requirement since then. I do not otherwise qualify to be considered a U.S resident Alien since I do not meet the SPT in prior years. To file my 2022 tax return, I would like to apply for an ITIN no. Since I will meet the Substantial presence test after the tax filing deadline April 15th 2023, Do I need to submit an extension to file for 4868 along with my itin applicaiton. Also, If I elect 2022 as my first year of choice, but I do not have income before my arrival to the U.S, do I still need to send form 1040NR as a statement for the portion of the year that I will be considered a Non resident alien?

Thank you in advance.

[MaryK4]

You will want to send your request for an extension with your ITIN application so they can be processed at the same time.  If you had no income before July, you do not need to file the 1040NR for the partial year.  

[Claudio111793]

Notes, thank you for the assistance. One last question, do i need to submit the statement to make the first year of choice along with my itin application as well? My only confusion lies in the fact that publication 519 says I have to send a statement only after I meet the substantial presence test in the following year which will be after the filing deadline. I am applying for an ITIN no and and for an extension to file. Do I need to send this statement once the ITIN no is issued along with my tax return?

[MaryK4]

The 4868 Request for extension says: 

IRS individual taxpayer identification numbers (ITINs) for aliens. If you’re a nonresident or resident alien and you don’t have and aren’t eligible to get an SSN, you must apply for an ITIN. Although an ITIN isn’t required to file Form 4868, you’ll need one to file your income tax return. For details on how to apply for an ITIN, see Form W-7 and its instructions. If you already have an ITIN, enter it wherever an SSN is requested. If you don’t have an ITIN, enter “ITIN TO BE REQUESTED” wherever an SSN is requested.

Also, this link may be useful: Tax Residency Status – First-Year Choice.  @Claudio111793