@JayFarok , having read through this thread and responses/comments by my colleagues @Opus 17 and @Vanessa A and generally agreeing with them, I still have a few questions :
(a) Assuming that you are a US person ( citizen/GreenCard ) and married to a person ( which country ) that had a conditional GreenCard ( valid for two years at a time ), when was her renewal due ( date ) ?
(b) Since had had at least one renewal ( you said four years as conditional GreenCard ), when in 2024 was the renewal due ? I am trying to understand at what point in 2024 did the immigrant visa expire ?
(c) Which country is she from ?
(d) You said she worked for four months in the USA in 2024 . Was this a W-2 eligible job or was she self-employed ? If W-2, then did she receive the W-2 for the 2024 filing ?
(e) Did she take any action to tell the Immigration services that she has abandoned/lost her status ? Did she declare to another country that she is legal resident of that country ?
In general, though once you pass the GreenCard test you are a resident for the entire year ( absent abandonment action or expiration of the immigration status). You may still be a US person for tax purposes ( depending on exact facts and circumstances ).
I will come back once I hear from you -- you can post details here or PM me ( No PII -- Personally Identifiable Information ).
