Tax question for Married filing joint

[invasian 2]

in june of 2015 my wife came over on a k1 visa and we got married. She does have a ssn #. She was non resident alien and now i am doing my taxes and want to elect her to be treated as a resident for tax purposes. My question is that if i elect her we would have to report her foreign income or accounts but she does not work or have any income in her foreign country so does that mean i still have to do form Form 2555 and the exclusion or can i just skip it since she has no income? Thanks alot...and one last thing i would have to print and mail my tax with a attachment letter stating that want to elect her as a resident for tax year do i attach it only to the federal only or do i have to attach it to state return as well?

[newacct 688]

in june of 2015 my wife came over on a k1 visa and we got married. She does have a ssn #. She was non resident alien and now i am doing my taxes and want to elect her to be treated as a resident for tax purposes. My question is that if i elect her we would have to report her foreign income or accounts but she does not work or have any income in her foreign country so does that mean i still have to do form Form 2555 and the exclusion or can i just skip it since she has no income? Thanks alot...and one last thing i would have to print and mail my tax with a attachment letter stating that want to elect her as a resident for tax year do i attach it only to the federal only or do i have to attach it to state return as well?

She does not have to do Foreign Earned Income Exclusion if she had no foreign income.

Each state has different definitions of who is "resident" of the state for tax purposes. Resident or nonresident for federal doesn't mean anything for the state. She might be considered part-year resident for the state. As to how to file state taxes in such circumstances, see the state tax return instructions.