I am a U.S. citizen. My spouse is a Hungarian citizen and received her green card in Aug. 2024. We resided in the US the entire year. We are trying to file Married-filing-jointly.
She received maternity allowance last year from the Hungarian government. It has already been taxed in Hungary.
- How should I report this on my tax return? Right now, it's under Misc. income because I cannot find an appropriate category.
- How can I report foreign taxes paid on this amount? We do not qualify for the FEIE since we were US residents the entire year.
- Alternatively, since she received her green card toward the end of last year and was not subject to taxes the previous year, does she have the option of not being treated as a resident for last year?
I appreciate the help!
