@user17597544422 , having gone through this thread and generally agreeing with the excellent responses of my colleague @Opus 17 , my understanding of the situation is as follows :
1. You are a US person ( citizen/GreenCard/Resident for tax purposes) with US tax-home, living in NJ. If you are not a US citizen, then your own citizenship info would be helpful
2. Absent any additional facts, your world income is US sourced and NJ sourced ( work performed in NJ).
3. You married in 2024 and therefore are eligible to file MFJ for federal return.
4. Your spouse is from Canada, moved to US in October 2024 -- need info ---
(a) Citizenship;
(b) if not US person ( defined above ) then with which visa;
(c) her tax home during the last three years i.e. 2024, 2023, 2022;
(d) does she have US tax id --TIN ( SSN / ITIN / ? ) if any ;
Generally, and assuming that your spouse entered US on a visa ( K or H or ??) and she wants to be treated as a resident for the tax year, you both have to request to be allowed to treat her as a resident for tax purposes. Note that this implies ( in addition to MFJ standard deduction ) that
(A) her world income (for the entire tax year) is subject to US taxes ( federal and be extension the State); any income taxes paid to a foreign taxing authority is eligible for foreign tax credit / deduction or depending on the exact facts and circumstances possible earned income exclusion.
(B) FICA/SECA taxes also come into picture ( Totalization agreement would allow one to choose which jurisdiction is paid into );
(C) FBAR ( form 114 at FinCen.gov) and FATCA ( form 8938 with return ) filings may be required.
I will circle back once I hear from you with answers to my questions.
