Although you have no income for your nonresident period, you have tax due for the resident period. The tax due for the resident period is calculated and reported on your Form 1040 Statement. The tax liability calculated on the 1040 statement and your credits (refund from the prior year, withholding collected during your resident period and estimated taxes paid during your resident period) are calculated on the 1040 Statement. The amounts your tax liability and your credits must then transferred to your Form 1040NR. I have prepared numerous dual status returns and have rarely had problems with the IRS as long as the 1040 Statement is clearly identified at the top of the Form 1040 Page 1 and the Dual Status return identification appears ta the top of the From 1040NR. When submitting the return be sure to attach the 1040 Statement behind all pages of the Form 1040NR and your Residency Termination statement. I have found function to be more important than form when communicating with the IRS. You want to be sure they understand what you are trying to communicate so attached notes and statements can be key to smooth processing of the return.
