@jimtony , having gone through your response to my questions, what I get is ( in addition to my earlier notations):
1. You , Norwegian citizen, entered US with K-1 visa in May 2021. You continued to work for your employer ( in Norway ) remotely and lived in MA till June 2022.
2. From June XX, 2022 you moved to FL and continued to work remotely for your employer in Norway.
3.Your employer in Norway has been considering you an employee and therefore has withheld required Norwegian taxes and Social Security there in Norway.
3. This opens up the issue of work permit:
(a) After admission to the USA, you must have filed a form I-765 requesting permission to work --- this would have given you a permit to work for 90 days -- so from June 2021 till Sept. 2021 OR
(b) you filed a form I-765 along with form I-485 ( for a green card ) --- this would have given you work permit for 12 months and renewed every year till Green Card decision is made.
I am assuming that you followed path (b) above and therefore are authorized to work.
Note that in either case you would have been treated as a Non-Resident Alien till passing of Substantial Presence Test or granting of the Green Card.
4. Whether you are permitted to work or not , you obviously continued to work remotely for your foreign employer.
Therefore you need to recognize your US based income for the period of the first six months ( 183 days from admission ) and then world income thereafter ( since you would be Resident Alien for tax purposes , even without Green Card).
5. Because you performed the work remotely , the income is US sourced and under the treaty US has the right to tax that income.
What this means is that for the tax year 2021, you could file as a dual status taxpayer i.e. 1040-NR for the period May through Oct of 2021 and 1040 for the period Nov through Dec. 2021. You could also file the whole year as Resident for tax purposes -- this would make filings easier, allow the use of standard deduction and may also allow filing as joint with your spouse -- obviously, this would necessitate and amendment of his already filed return. Else you can file on your own -- you already have an SSN. This would also mean that you would have to pay interest and possible penalty for late paying ( you have till Oct 15th for the new 2021 without failure to file penalty) . This also would mean that you would be liable for MA taxes for the year 2021.
6. For 2022, it is much easier, since you are planning to file joint -- the only complication would be that you would have to file MA ( but not FL since FL does not have individual income tax).
7.The filing of the form 8802 is not connected to your tax filings --- you file this to prove to Norway that you were a resident of US during the period May through Dec of 2021 and hopefully can get all your taxes and Social Security back. Note that as a Self-employed you pay roughly 15.3% of your net earnings ( that is gross invoice less any allowable expenses, of which there not that many ).
8. Note that all this monies being paid in Norway bank account implies that you need to file FBAR ( www.fincen.gov , form 114--online only ) for both 2021 once you became a resident for tax purposes.
9. An argument could be made that ( assuming that you did not apply for work permit ) the remote work did not generate any income here in the USA -- and you had closer connection to Norway at least till passing the SPT, getting married and applying for Green Card etc. ---- but in my opinion this weak and more likely to fail than sustain.
It is a difficult situation and I would advise you to seek a tax professional familar with international taxing and treaty assertions.
Did I forget anything ?
Is there more I can do for you ?
pk
