Thank you for all your deliberation, research and advice. The fact remains that the only wages we can report for her are those reported on her employer generated Statement of Taxable Earnings which are for August to December, so the point of reporting for the preceding months is moot. Perhaps I shouldn't have mentioned that, because it changes the focus of my other questions.
So, here are my (hopefully) remaining questions:
1. Since she is a resident, why would I need to write a note asking that she be classified as a resident in order to file MFJ?
2. She received multiple 1042-S as a nonresident alien last year, 3 on 3-7-25 and 2 on 3-12-25. We are filing an amended 1040 for 2024 and need to know which realized capital gain to show: all of the 5 amounts, or does the more recent 3-12-25 1042-S supersede the older 3-7-25 form? Also, according to the below, since she had no other income than investments (there is no 2024 Statement of Taxable Earnings from her employer), perhaps we don't need to show any investment capital gains? Thanks.
If You Receive Form 1042-S, Does That Mean You Have U.S. Tax Obligations?
"No, this does not trigger automatic U.S. filing requirements. As mentioned above, certain types of income received are passive in nature and are subject to a flat tax corresponding to the statutory 30% withholding. If that constitutes the entirety of your US-sourced income, you likely do not have a filing requirement, since IRS already has their money. "
