Hi to all,

Client become H1-B visa on 13/11/2023. She were in the U.S. for 49 days in 2023 and 365 days in 2024.

Client can choose First-year choice and as I know, as resident for 2024. For this part: 

Resident at end of year

You must file Form 1040, U.S. Individual Income Tax Return, if you are a dual-status taxpayer who becomes a U.S. resident during the year and who is a resident of the U.S. on the last day of the tax year. Write "Dual-Status Return" across the top of the return. Attach a statement to your return to show the income for the part of the year you are a nonresident. You can use Form 1040NR, U.S. Nonresident Alien Income Tax Return as the statement, but be sure to write "Dual-Status Statement" across the top,

I am confused that I should file 1040NR as statement and attach to 1040 (2024) or as dual status I should file two tax return one 1040-NR and the other 1040 separately and then attach 1040-NR to 1040?

Also, client does have 1095-A  and a W-2 for 2024, so I am supposed to file two returns how do I split them between two returns? 

Thanks for your help