First-Year Choice vs MFJ Election – Can I take the standard deduction?

Hi all,

I’m trying to figure out the best way to file my 2025 U.S. taxes and would really appreciate some guidance.

My situation:

• I moved to the U.S. on an L1 visa on September 19, 2025, and have stayed in the U.S. continuously since then.
• My total U.S. income for 2025 is ~$27k.
• My wife:
  • Entered the U.S. on October 31, stayed ~2 weeks, then left
  • Returned on December 12 and stayed through the end of the year
  • She did not work in the U.S.
• We both had some income in our home country before moving, but it was relatively low due to currency exchange, and taxes were already paid on it.

What I’ve found so far:
I don’t meet the Substantial Presence Test for 2025, but I may qualify for the First-Year Choice.

My questions:

1. If I use the First-Year Choice for 2025, I believe I’d be filing dual-status → meaning no standard deduction. Is that correct?
2. Instead, can I:
   • File an extension now, and
   • In 2026 (once I meet the Substantial Presence Test, likely after June), elect to be treated as a full-year resident and file Married Filing Jointly with my wife?
3. If I do that:
   • Can I take the full standard deduction (~$31k)?
   • And is this generally the better strategy given my income level ?
4. Since we had some foreign income:
   • Would we need to report it even if we already payed taxes on it ?
   • Can foreign taxes already paid be used to offset U.S. taxes?
5. What’s the best way to file in this scenario — is Sprintax sufficient, or should I consider a CPA for the first year?
6. Am I missing anything important in this strategy?

Thanks so much for your help!