Dual Status Return

[PPJCPA]

My new clients provided me with their 2017 tax returns. TP is a US Citizen and the SP is a resident-alien. The SP has no US income in 2018 and this was the same for 2017. The SP also has no foreign earned income in 2017 nor 2018. In 2017, the tax prepared filed "MFS" and then filed an additional Form 1040NR with the statement at the top "Dual Status Statement". The 2017 Form 1040NR has zero income reported. The 2017 Form 1040, MFS reports his foreign interest from investments. Is this the correct way of reporting?

I would like to report as MFJ for the 2018 tax year. If he is a resident-alien, I am not sure the need for Form 1040NR.

I will be reporting the foreign interest income on Schedule B, FinCen 114 and Form 8938.

[TaxGuyBill]

If the spouse became a Resident mid-year and they did not make the election to treat the spouse as a full-Resident and file a Joint tax return, that sounds like a correct treatment for 2017.

It sounds like the spouse is a full-year Resident for 2018, so you just file like every other client. MFJ without a 1040NR.

[PPJCPA]

Thank you!