赴任時の申告ステイタス

2015年度のForm1040の申告について。
2015年7月にE2で駐在になり2015年は183日以上の滞在日数があります。申告を会計士に頼みましたが、通年居住者、標準控除、夫婦別で申告となっています。通年居住者を選択したstatement が添付されていません。妻は数十日の滞在で年末は米国におらず日本で確定申告しています。

① 通年居住者の選択のstatementは添付不要でしょうか。
②本来はdual statusだと思います。下記のIRSの規定があるのですが、通年居住者、標準控除、夫婦別申告申告は可能でしょうか。

宜しくお願い致します。

If you are a dual-status alien, you can choose to be treated as a U.S. resident for the entire year if all of the following apply.

· You were a nonresident alien at the beginning of the year.

· You are a resident alien or U.S. citizen at the end of the year.

· You are married to a U.S. citizen or resident alien at the end of the year.

· Your spouse joins you in making the choice.

This includes situations in which both you and your spouse were nonresident aliens at the beginning of the tax year and both of you are resident aliens at the end of the tax year.

Note.
If you are single at the end of the year, you cannot make this choice.

If you make this choice, the following rules apply.

· You and your spouse are treated as U.S. residents for the entire year for income tax purposes.

· You and your spouse are taxed on worldwide income.

· You and your spouse must file a joint return for the year of the choice.

· Neither you nor your spouse can make this choice for any later tax year, even if you are separated, divorced, or remarried.

· The special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you.

Note.
A similar choice is available if, at the end of the tax year, one spouse is a nonresident alien and the other spouse is a U.S. citizen or resident. See Nonresident Spouse Treated as a Resident , later. If you previously made that choice and it is still in effect, you do not need to make the choice explained here.
Making the choice. You should attach a statement signed by both spouses to your joint return for the year of the choice. The statement must contain the following information.

If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U.S. resident. This includes situations in which one spouse is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other spouse is a nonresident alien at the end of the year.

If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. Neither you nor your spouse can claim under any tax treaty not to be a U.S. resident. You are both taxed on worldwide income. You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years.