This figure represents four graphics. The first graphic is the top portion of page 1 of Form 1040:The filing status box for married filing jointly is checked by the taxpayer.The primary taxpayer’s name is Trudy Avocado.The primary TIN is 000-00-3991.The secondary taxpayer’s name is Benjamin Avocado.The secondary TIN is 000-00-9193.Their address is 206 Lemon Street in Tampa, FL, and the ZIP code is 33602.Lines 1a, 1z, 9, 11, and 15 are 68000.There is a blurb that states: Only one taxpayer has income.The second graphic is Form W-2 for Trudy Avocado. The address is 206 Lemon St in Tampa, FL, the ZIP code is 33602, and Trudy’s TIN is 000-00-3991. Her employer is Olive Corp., and their address is 93 Papaya Way in Tampa, FL and the ZIP code is 33602. The employer identification number is 00-8762196, and the wages are 68000.00 in box 1. The withholding is 6700.00 in box 2.The third graphic is the top portion of Form 1040-NR (page 1) for Trudy Avocado. The TIN is 000-00-3991, and her address is 206 Lemon St in Tampa, FL. The ZIP code is 33602. The filing status is married filing separately. There is a statement written across the top which states, Dual Status Statement.The fourth graphic shows a section of Schedule OI, question G. Question G is for the taxpayer to fill-in the dates they entered and left the U.S. during the year, which are entered 1/10/24, left 5/15/24, re-entered 8/19/24. This information indicates that the Form 1040 should be processed as the dual-status return.Returning to the first graphic, D/S is edited in red in the top-center margin. The dual-status 1040 cannot be married filing jointly; so the taxpayer with no income (Benjamin Avocado) is circled out in red in the entity. The filing status 6 is edited in red to the left of the filing status area. Computer Condition Code (CCC) Y is edited in red to the middle of the blank space above the Dependents area. Return Processing Codes (RPC) of 1 and B are edited in the lower-left margin horizontally.The Form 1040-NR has been X-ed.