questions about the option "non-resident alien treated as resident alien" (to be exact in this case it should be like "non-resident spouse treated as resident").
1. if file jointly, is the std deduction $9500? or $4750 for the couple? this is bigger that exemption for the wife.
2. they will be taxed for worldwide income. his wife's income in China: how does he report that income? there is no W-2 in China. on which line of 1040 to report income in China?