My husband and I are from South Korea.
My husband has worked for University since Sep.01.2004. We have J1 and J2 visa. (entered U.S. Aug.11.2004 )
I never worked in U.S.
I think that he should report 1040NR (Jan ~Aug) and 1040A (Sep ~Dec)because his case is dual status. He should report a 1040NR (Jan~Aug), 1040A (Sep.~Dec),W2,8833 with letter(including reasons about 1042-S). Is it right?
Also, I read IRS information which dual status report can't accept a married jointly and cannot claim standard deduction.
When my husband can't claim any deduction and dependents?
I didn't have any income last year and I traveled Korea from Dec. 26.2006 to Jan. 8. 2007. I didn't stay in U.S. on Dec.31. How could I report my tax? Do I need to report? Should I only sent form 8843

Your husband is still a non-resident alien for tax purposes. He will file as a resident alien for 2007.

Because he is from South Korea, your husband CAN claim you as a dependent even though he is filing as a non-resident alien. If he did not claim you in 2004 or 2005, he should amend his tax returns for those years.