I'm a US citizen and my husband became a green holder this year 2018 on Oct 14. He also has substantiated presence of 191 days in 2018 , (the rest of the days in 2018 on a B2 tourist visa and 76 days in 2017 also B2). From what I understand he's a dual status alien this year and we can fill jointly.
The question is do I need to also need to attach a statement for the first year of choice or any other forms for 2018 tax return?
He had no income in 2018 and he doesn't have non-US accounts or assets of more then 10k$.
As your husband became a U.S. resident (green card holder) and meets the substantial presence test for 2018, he is considered a U.S. resident at the start of 2018 and you do not need to attach a first year year of choice to your joint tax return.
Please see this IRS document:
https://www.irs.gov/individuals/international-taxpayers/residency-starting-and-ending-dates
If his foreign accounts do not have a aggregate balance of more than $10,000 at any time during 2018, he is not required to file a FBAR.
As your husband became a U.S. resident (green card holder) and meets the substantial presence test for 2018, he is considered a U.S. resident at the start of 2018 and you do not need to attach a first year year of choice to your joint tax return.
Please see this IRS document:
https://www.irs.gov/individuals/international-taxpayers/residency-starting-and-ending-dates
If his foreign accounts do not have a aggregate balance of more than $10,000 at any time during 2018, he is not required to file a FBAR.