@pk
Apologies for the late response. Please share your thoughts
Both my spouse and I are Indian citizens. She works in CANADA for Canadian entity.
I am on H1b. My wife has USA visa (H4). We have a rental house in the USA.
She did not pass the substantial presence test in 2022 but passed the substantial presence test in 2021,2019 and 2018
Given these details. Can tax file as Married Filing jointly in 2022? Also will we be able to use tax treaty and not get double tax even though when we are treating my spouse Nonresident as a resident? I read somewhere then when nonresident is treated as resident then tax treaty cant be used
