Hello.
I'm a USC. Got married to my immigrant wife in Sept 2023 (B2 visa) here in USA. She is going through AOS (I-485).
About her:
EAD has arrived, along with SSN (December 2023)
I-130 and 485 still pending
she did have income in 2023 from her previous job in her home country
she has earned NO income (foreign or in USA) since arriving in USA
About Me:
self-employed, low-income (not worried about lowering my tax rate, as I owe nothing other than my self-employment tax)
yes, we have a joint sponsor for I-864, before anybody asks
we have no kids or dependents, so I'm not head of household
According to this, she is considered a non-resident alien at this point: https://www.irs.gov/individuals/international-taxpayers/tax-information-and-responsibilities-for-new-immigrants-to-the-united-states. She doesn't yet have a green card, and her time in USA is well below the number of days quoted.
According to this, I could claim her as a resident for tax purposes, since I'm a USC: https://www.irs.gov/individuals/international-taxpayers/nonresident-spouse
My questions are, should I file married jointly or separately for 2023, and why?
If jointly, would she be subject to tax on money she earned in 2023 at her job in her home country prior to arriving in USA?
How would she prove her income, since her country has no such thing as a W-2?
Thank you in advance.