@itonewbie may be able to help

@Skylane ... If only.... Jensen hasn't posted in ages.   I miss his insight, especially on all thing foreign.

https://www.irs.gov/individuals/international-taxpayers/taxation-of-dual-status-aliens 

Due to the many additional rules, in my opinion, unless a tax preparer has done extensive research on taxation of Nonresident Aliens and Dual Status Aliens, the tax preparer should pass this client off to somebody with more experience. 

And within a generation, there will be no one left with any experience.  This is like saying that whenever Congress enacts tax legislation, clients who benefit from new rules should be referred to someone with experience dealing with change. 

There are no difficult returns.  There are only returns with many or fewer steps that are easy.  Preparers who can't read or follow instructions should refer all their clients to someone who can, and get a job driving a bus.  Might make more money, anyway.