Answer to both is yes.
@Wookie78 therefore you have your answer that the mandatory contribution ref'd in my quote from the tax treaty is to be viewed as "tax" just like income tax.
(1) For you to file jointly and to be treated as resident for the whole calendar year you prepare your return on form 1040 , recognizing your world income ( from 01/01/2025 through 12/31/2025 ), include your wife and her world income for the whole calendar year.
(2) You both sign/date a request to be treated as resident for the whole year -- see here
---> 2025 Publication 519 -
Pages 10 and 11
"Statement required to make the first-year choice for 2025.
You must attach a statement to Form 1040 or 1040-SR to make the first-year choice for 2025. The statement must contain your name and address and specify the following.
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That you are making the first-year choice for 2025.
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That you were not a resident in 2024.
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That you are a resident under the substantial presence test in 2026.
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The number of days of presence in the United States during 2026.
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The date or dates of your 31-day period of presence and the period of continuous presence in the United States during 2025.
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The date or dates of absence from the United States during 2025 that you are treating as days of presence.
You cannot file Form 1040 or 1040-SR or the statement until you meet the substantial presence test for 2026. If you have not met the test for 2026 as of April 15, 2026, you can request an extension of time for filing your 2025 Form 1040 or 1040-SR until a reasonable period after you have met that test. To request an extension to file until October 15, 2026, use Form 4868. You can file the paper form or use one of the electronic filing options explained in the Form 4868 instructions. You should pay with this extension the amount of tax you expect to owe for 2025 figured as if you were a nonresident alien the entire year. You can use Form 1040-NR to figure the tax. Enter the tax on Form 4868. If you do not pay the tax due, you will be charged interest on any tax not paid by the regular due date of your return, and you may be charged a penalty on the late payment.
Once you make the first-year choice, you may not revoke it without the approval of the IRS.
If you do not follow the procedures discussed here for making the first-year choice, you will be treated as a nonresident alien for all of 2025. However, this does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing procedures and significant steps to comply with the procedures."
(3) in TurboTax, you can go to the "Deductions and Credits ", section and from the list of credits look for the group that says " Estimated Taxes and Foreign Tax Credits". Choose the Foreign Credits and now walk through TurboTax instructions/screens carefully to claim Foreign Tax Credit -- category general. Note that the form 1116 while recognizing dollar for dollar foreign taxes paid ( on doubly taxed income ), limits the allowable Foreign Tax Credit to the lesser of that actually paid and that imposed by the US --- the rest is available for carrying ( backward 1 year or forward 10 years or till extinguished whichever is earlier) -- but requires foreign source income for such usage.
Is there more I can do for you ?
