@JayFarok , thank you for sharing this background info.
From a US perspective:
(a) US does have Tax treaty in effect with Indonesia and thus double taxation relief is available.
(b) As has been mentioned above ( and because your spouse 's adjustment application is in process ), it may be beneficial to file MFJ, include her world income and use her Tax ID ( in this case SSN ).
(c) IRS has only two categories of taxpayers -- Tax Resident ( Citizen/GreenCard / Resident for tax purposes ) and Non-Resident. Since her immigration status is undetermined ( post June of 2024 ? ) and she is abroad but married to a US person, it would be safe to treat her as NRA. This would open the door to "request to be treated as a resident for the entire year ".
(d) Regrading end-date of Residency :
Residency ending date under the green card test
Your last day of presence in the United States as a lawful permanent resident of the U.S. is the residency ending date under the immigration laws of the United States.
However, you are still considered to be a resident of the United States for U.S. income tax purposes, until you:
- voluntarily turn in your green card to USCIS and renounce your U.S. immigrant status;
- have your immigrant status administratively revoked by USCIS; or
- have your immigrant status judicially revoked by a United States federal court.
Therefore my conclusion is that your MFJ path will need a letter signed & dated by both you and your spouse, asking for her to be treated as a tax resident ( opening her world income to US taxes ). Note that this choice would remain valid for all future years. This may require you to file by mail.
On the immigration question, I would strongly recommend the services of an immigration lawyer, at least under the current backlog. Perhaps you should also request a K visa so she can come back to her home while the GreenCard issue is settled.
Is there more I can do for you ?
