@dac10012
(a) are you a US person ( citizen/GreenCard/Resident for tax purposes) ? I ask because , if her actual residency start date is not start of year ( see item (b) below ), but you are a US person, you could request her to be treated as a resident for the whole calendar year. This allows you to file MFJ plus use standard deduction but exposes her world income for the year to US taxes.
(b) Was she present in the US for all of 2025 i.e. prior to/awaiting GreenCard ( Aug. 2025 )? I ask because for GreenCard holders, residency starts the on the first day of legal presence in the country.
(c) Because she is a resident for the year , you should inform the financial institutions to issue her 1099s rather than 1042-S ( and withhold the fed tax).
(d) which country is she a citizen of ( for purposes of tax treaty considerations )
I will circle back once I hear from you --yes ?
