@FCarv , thank you for your response to my questions.
From your answers and the original post:
(a) for the calendar/ tax years 2023 and 2024, you were exempt ( from counting days present in the US for purposes of SPT) and considered NRA. Thus you filed 1040-NR and was taxed ONLY on your US income.
(b) for the year 2025, you are no-longer exempt ( absent an extension requested and granted) and therefore you count your days present towards SPT. Thus for the year 2025, you are a tax resident and taxed on your world income. You indeed can file as MFJ, use standard deduction. To do this your spouse must have a tax id ( SSN or ITIN). If she is not eligible for SSN, then you file a W-7 along with your return ( it is best to go to a local IRS office with her passport and a copy to be certified and to be used as attachment to the W-7). This should result in retroactive issuance of ITIN and the processing of MFJ return.
(c) If you choose to leave the USA at the end of 2025 and continue your work remotely ---- 1. you do not need to file a return for US; 2. your US income ( whether deposited in an US bank or not ) is Brazil sourced and therefore taxed ONLY by Brazil.
(d) If you choose to stay in the USA till Mar 31st. then you will have ; 90 days for 2026, 1/3 0f 365 = 121 days for 2025 and 0 days for 2024 for a total of 211 days . Thus you are a resident and a non-resident after leaving the country. Depending on what you do , the most likely scenario is a dual status -- form 1040 covering 01/01/2026 thru 03/31/2026 and taxed on world income, and 04/01/26 thru 12/31/2026 covered by form 1040-NR and taxed on ONLY US sourced / connected income. Also you will have to use itemized deduction.
Personally. being a believer in keeping things simple and if there is no chance of an extension, I would choose to leave by the end of 2025 and work remotely. Of course I am not privy to all the facts and am not in your shoes -- only you can make that decision.
Is there more I can do for you ?
Obrigado Sr.
