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@ettonkin -- to be a Resident for Tax purposes , one must pass either the Substantial Presence Test or the Green Card Test. Also can be by request to be treated as such if married to a US Person ( citizen/ GreenCard/ Resident for Tax Purposes ).
So if your spouse is a Green Card holder , she is a US Person. She files her return on form 1040 and is Taxed by the US on her world income.
Is there more I can do for you ?
pk is correct. Your wife is a US Resident, and is taxed just like a US citizen.
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