I'm in the US on an L-1 visa and have been here all of 2024. My wife was on F-1 STEM OPT last year and she has been on F-1 since 2021. She was my dependant on F-2 visa from 2019-2021 before switching over.
We are looking to file taxes jointly.
I'm not sure if she passes the substantial presence test since she hasn't been on F-1 for 5 years. I'd like to know if my understanding is correct in that, we cannot file jointly this year or am I to stand corrected?
Kindly help.
