@pk
What you are describing mostly is correct. For part b), she had her visa updated in August of 2022 to H1B from J1. The J1 was from August 2017 - June 2022. She had extensions on it because of Covid.
c) Yes she has no foreign income, only her teacher wages in the US.
Her first 2 years I believe (I need to clarify from her) were filed where she did not pay any taxes in the US. The last 3 years, she did pay taxes, so I'd assume that makes her a resident alien? Also, she has been in the country the last 5 years pretty much all year long, with only maybe 30-45 days out of the country per year for work (teacher) and travel back home.
Because of this, shouldn't she have met the SPT based on her time here, even if under the J1 and not H1B?
If this isn't the case, thank you for the link, I will make sure to file with the attached request and mailing in our forms rather than e-filing.
