Non resident spouse and dependent children

[MummyatLilliput]

My daughter lives in Italy her husband says she needs to go to USA so he pays less tax

[xmasbaby0]

You have not actually asked a question.   What is your question?   Without more information, not sure if anyone will know how to reply.   You have not told us if your daughter is a U.S. citizen or if she has income; you mention something about dependent children with no details, nor do we know if your daughter' spouse is a U.S. citizen or if he is a citizen of Italy, or of some other country.   And...forgive me...but saying she needs to go to the U.S. to save on taxes sounds like there is a lot more to be concerned about in the marriage than income taxes.