Hi everyone, I hope you enjoyed the holidays.

On the new version of Form 1040, it states: "If treating a nonresident alien or dual-status alien spouse as a U.S. resident for the entire tax year, check the box and enter their name (see instructions and attach statement if required)."

I have reviewed Pub. 519, Chapter 1. My question is: What is the reasoning behind this addition?

and I did not find any sample statement for as well.