Iíve prepared the US side of the return for a retired couple in Canada. He was a US citizen while she was Canadian. He passed away in 2017. He had funds from two IRA accounts in the US which paid a monthly benefit to him. After his death they paid to his widow. I have two 1099R forms for these accounts and also two 1042-S forms for distributions paid after his death. The IRS only wants the 1042-S on an NR return while the 1099R forms must be on a 1040. Do I have to file them as MFS?