Thanking for your detailed explanation, it is now understood that the rule regarding non-resident aliens being treated as resident aliens through their resident alien spouse applies, and therefore worldwide income must be reported. However, if there were no W-2 forms available in the foreign country, it raises the question of what other documents would be accepted as proof of foreign country income.
To avoid such documentation issues altogether, whether it's possible to file a tax return jointly with the non-resident alien spouse before their entry and as a resident alien by first year choice after their entry?
If not, can I choose married and file separately? In such case, she should be considered as non residence alien, right? If she does not have any US income , can filing tax return be waived in such situation?
