mm could file 1040 instead of 1040NR, should be better

put -5000 on line 21 of 1040, attach form 8833

if you are single, use 1040NR;

if you are married, you can use 1040 file jointly as resident, deduction多一些,那个5000的免税还是有的.

不过你可能要用first-year choice,稍微麻烦一点,mm自己决定吧