First Year Choice + Treat NR Spouse as R.
这两个个box是选第二个么？
Check one or both of the following boxes as applicable:
? The taxpayer is a dual-resident taxpayer and is disclosing a treaty-based
return position as required by Regulations section 301.7701(b)-7
? The taxpayer is disclosing a treaty-based return position as required by
section 6114
