Hi, I am working on a client that was an F-1 and switch to H1-B in October with W-2 wages the whole year. Under first year choice he can file a dual status return, NR for Jan - Sept and Resident for Oct - Dec. Are the tax tables and % for dual status the same? If splitting the income in the two different returns, that would fall in lower brackets respectively. Too good to be true. Am I missing something?