@dvallee40 the list of items/ info to include is for exercising the first year option and is essentially what your spouse is doing.
Thus the test period is the first after admission to the USA till the last day of the tax year-- you need to meet the 75% present and at least 31 days in the tax year.
The only difference here is that being a spouse to a citizen/Resident allows the start date to be 01/01/2021 in lieu of first day physically present for exercising the first year option ( i.e. no standard deduction available )
If you do not want to answer those stipulations then just explain to the IRS what you are trying to do in response to their questions and that is it.
Does that clarify or do you need more supporting evidence/ rules ?
pk
