@pk ,
Thank you for your answers and sorry about my delay to reply you. Things are much clearer now and I will discuss these details with HR (they may not give me permission to work remotely, but I wanted to have some things clarified before discussing this with them).
In your point 2, you answered a follow up question I had: about how should I proceed if they withheld tax and reported to IRS. Thanks for that!
About point 3: I saw in the IRS webpage (https://www.irs.gov/individuals/international-taxpayers/taxation-of-dual-status-individuals) that
"The following restrictions apply if you are filing a tax return for a dual-status tax year:
[...]
You cannot file a joint return. However, a dual-status individual who is married to a U.S. citizen or resident may elect to file a joint return with their spouse. Refer to Nonresident Spouse Treated as a Resident for more information."
Since my wife is not a US citizen nor resident, I believe we would need to file as married filing separately (MFS). Regarding this, as she does not have any income, I think she is not required to file. I saw here (https://www.irs.gov/individuals/check-if-you-need-to-file-a-tax-return) that MFS is not required to file if the income is less than $5. I believe this threshold applied to each spouse separately. Correct? So, she would not need to file any taxes because she will have no worldwide income for the first part of the year nor US sourced income during the second part. Or would she need to file some other form? During our first two years, she had to file form 8843.
São Paulo is well known for its slow traffic, but I am glad you liked it 🙂 Just out of curiosity, was filing taxes in Brazil as a nonresident complicated (e.g. could you use the electronic system or had to mail it)?
Best regards,
Felipe
