@ curiuosQQ, agreeing with
@DoninGA'a response
1. yes , you can file jointly (MFJ) with your spouse and thereby get the benefit of larger standard deduction and/or other benefits / credits provided-- (a) you yourself are a US person ( citizen / Green Card / Resident for tax purposes ); (b) you are married before end of 12/31/2022; (c) you together request her to be treated as a resident for tax purposes for the wholeyear; (d) if she does not have an ITIN, then apply for retroactive issuance of ITIN by submitting application ( form W-7 and all the documentation required ).
2. Note this implies that her whole year world earnings are then subject for US taxes .
3. Because she is a resident of foreign country ( India ? ( where she has been earning, you can indeed classify her income as foreign earned income and therefore be eligible for foreign earned income exclusion ( form 2555). For this ( please read the instructions of the form 2555 ) , she (A) must have a foreign tax home ; (B) must meet the physical Presence test ( 330 days present in foreign country / countries in a test period of continuous 12 months ( must include at least part of the tax year under consideration -- for your purposes suggest using 01/01/2022 through 12/31/2022 ); (C) must be a US person ( citizen/GreenCard / Resident for tax purposes.
Code sections that cover these positions are 26CFR 1. 6013-4, 6013-5 6013-6; 26 US Code 6013 and 26 US Code 911. You will also find these refd in instructions for form 2555
Coming to your next point about asserting treaty benefits ----- generally as a tax resident of US, you mostly cannot assert treaty benefits -- there are exceptions for students, researchers etc. where specifically called out and the persons are considered temporarily present in the USA for specific purposes or specific period. What US-India tax treaty benefits are you planning to raise ?
Hope this answers your query .
Is there more I can do for you ?
Namaste ji
pk
