This figure contains five graphics. The first graphic is the top portion of Form 1040-NR, page 1 with the statement, Dual Status, written across the top margin by the taxpayer. The name line shows Hellene and Gregory Clover and one TIN of 000-00-1321 (Hellene’s). The Form 1040-NR has been X-ed.The second graphic shows Form 1040, page 1:The statement, Dual-Status, is written across the top margin by the taxpayer.D/S has been edited in red above Dual Status.The primary taxpayer is Hellene Clover.The primary TIN is 000-00-1321.The secondary taxpayer is Gregory Clover.The secondary TIN is 000-00-3991.The address is 654 Tulip Rd. in Miami, FL, and the ZIP code is 33152.CCC Y has been edited in red above the dependent area.The amount of 85000 is on lines 1a, 1z, 9, and 11.The amount of 29200 is on lines 12 and 14.The amount of 55800 is on line 15.RPC 1 and B have been edited in red horizontally in the bottom-left margin.The third graphic shows a section of Schedule OI, question G. Question G is for the taxpayer to fill-in the dates that they entered and left the U.S. during the year, which shows entered 03/24/24.The fourth graphic is Form W-2 for Hellene Clover. The address is 654 Tulip Rd in Miami, FL, and the ZIP code is 33152. The TIN is 000-00-1321. Hellene’s employer is Lotus Farms, their address is 1122 Lilac St in Cleveland, OH, and the ZIP is 44101. The employer identification number is 00-7412584, the wages are 50000.00 in box 1, and the withholding is 15000.00 in box 2.The fifth graphic is Form W-2 for Gregory Clover. The address is 654 Tulip Rd. in Miami, FL, and the Zip code is 33152. The TIN is 000-00-3991. Gregory’s employer is Crocus Bank, their address is 1 Daisy Blvd. in Tampa, FL, and the ZIP is 33602. The employer identification number is 00-9512037, the wages are 35000.00 in box 1, and the withholding is 5250.00 in box 2.There is a blurb which says, Correspond for separate returns. Both taxpayers have income and cannot file jointly on a dual-status return.