Thank you for your answer. My clients are not LTR and not subject to the expatriation tax. I did initially read Pub 519 and LaCerte instructions on Dual-Status to mean for my clients' situation as filing the 1040NR as dual-status return with the 1040 as attaching statement. But was unsure how IRS actually process both the 1040NR and 1040 since the 1040 was filed as attaching statement. What threw me off was when I asked another tax preparer who said  to "file both" and "essentially double returns processed separately." I misunderstood that to mean filing both separately. But your answer, as well some further research, helped provide needed clarity. Again, thanks.