回複:求助-去年九月結婚,夫人尚在中國,如何報稅?

She is not a US resident, but can choose to be treated as US taxable resident alien. It is better for you two to file tax jointly.

If her income is less than 83,500 US dollars, her income is tax exempted.

see Publication 519, and form 2555-EZ for the details.

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