1. Yes, you can combine the four accounts and use the average conversion rate for the year.
2. With zero income you can omit this account from the return.
3. You are correct - Schedule B, Line 1
4. Use the return address from any statements that you have received.
5. Yes, unfortunately. If your spouse has no social security number you must file by mail.
The only other thing I want to remind you of is the FBAR. You are required to file a separate form every year reporting the value of any foreign financial accounts that you have if their balance is over $10,000. Here are the rules on the FBAR.
@JHH123
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