@Anonymous In the scenario that you describe , assuming that there are no treaty ( which country are you two from ? ) assertions you can make and that the earning amounts are much higher than you show ( else it is not worthwhile ), the following may allow you to reach your goal of filing jointly and the benefits therein:
1. Make the first year choice to be treated as a resident. This requires for you to prepare your return as resident jointly and include a statement requesting that you both would to be treated as a resident for the year 2022 --- the year will begin on the first day that you were present in the tax year. The request needs to show that :
(a) you were not a resident in 2021
(b) that you have been present in the USA at least 31 days by 12/31/2022
(c) that you have been present in the USA for at least 75% of the days in the test period of H1-B entry through the end of the year
(d) that you will be resident for tax purposes during the first quarter of 2023 -- you cannot file your return before meeting the SPT
You each need to sign the request statement.
This will negate the need to file as dual status -- dual status does not allow for use of standard deduction ( which is what you are after ? ) You file one return covering the whole year ( I am assuming here that you have had no other income from any other sources ( i.e. your world income is the same as your US sourced income
These items also apply to your spouse.
Also because you were on CPT/OPT, there is no FICA for the period before H1-B.
Does this answer your query ?
Is there more I can do for you ?
pk
