回複：你沒看清楚, PUB 54是FOR 公民或者RA, 太太根本不是RA

LET ME QUOTE PUB#54. NOW THIS PUB. IS CALLED "TAX GUIDE FOR US CITIZENS AND R.A.ABROAD". ON PAGE 11, 2ND COLUMN "REQUIREMENTS". GO TO 3RD PARAGRPH:
"If you are a non resident alien married to a U.S. citizen or resident, and both you and your spouse choose to treat you as a resident, you ARE A RESIDENT ALIEN for tax purpose."
NOW WHAT IS THAT?
PUB IS FOR CITIZEN AND RA, you are right, BUT IT ALSO COVERS SPOUSES CHOOSING TO BE TREATED AS RA.
READ IT AGAIN!