I have a client that is foreign, however meets the substantial presence test therefore I was preparing 1040 for the past years which included a rental property.

The taxpayer sold the investment property and firpta tax was withheld.  It appears the only way to report this withholding is by filing 1040NR.  The  taxpayer will loose deductions he has been entitled to in past years.   I don't know if there is a way around filing the 1040NR verses the 1040.  The form 8288a is only availble with the 1040NR.  

I read you can file form 843 for an early request refund of Firpta withholding, however the entire amount withheld is not refundable since there will be a capital gain after recapture of the depreciation.

Any thoughts on how to proceed with filing would be greatly appreciated.