https://www.irs.gov/pub/irs-dft/f1040–dft.pdf
The draft postcard-size 2018 Form 1040 and six draft Schedules released June 29, 2018, give a look at the 1040 half of a dual-status return. This is filed by someone who is a tax resident and a tax non-resident of the U.S. for different portions of the same tax year and must use both Form 1040 and Form 1040NR.
Form 1040NR will remain unchanged, according to the IRS.
June 2018 draft Form 1040:
There are two areas for “Standard Deduction” on the first side of the page. The first Standard Deduction line appears under the line for “your” name and Social Security Number. It has three choices.
The second standard deduction line appears under the line below for ‘Spouse or Qualifying Person’. It has four choices.
The fourth choice is titled: Your spouse itemizes on a separate return or you were a dual-status alien.
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