Dear sjrcpa,

Thank you for replying.  My questions are:

- Why 1040 and not 1040NR, since she is a non-resident?

- She has joint foreign bank accounts joint with her foreign spouse.  Would she have to file FBAR's for all the 20 or so years?  

- How could she file MFS?  Her spouse is a French resident and doesn't have a SSN or ITIN.