For the last year of residency is dual status a choice?

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We came to US in 2006 to work with L visa, stayed for 4 years and in Sep.1, 2010 moved to Europe (not the country we were born in), in 2007 we bought a house in the US and as of Sep. 1,2010 rented it.

the question is what do we do with our 2010 tax return?

One CPA says that the default is that we are residents for the entire year even though we've left in Sep, so we can file jointly and also need to report our revenues from Europe.

The other CPA says that since we're not US citizens the question is what was our visa type by 12/31/10? If you are on B visa then you are non resident in the last day of the year. If during the year you were resident then you are a dual status resident. From 1/1/10 until Sep 1st. you are a resident filing a 1040. From the day you left until the end of the year, you are non resident and should file 1040NR. There are no options here or elections we could take, This treatment is mandatory.

Who is right? I've recived an answer from an expert in another forum but both the CPA's wont change their minds...
 

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