It depends. The one way you describe your situation above is one accurate interpretation of your wife's situation. Click on this link for a full description: Taxation of Dual Status Aliens | Internal Revenue Service. However, it is quite likely that you will get a better tax treatment using a different option.
Since your wife will meet the substantial presence test, she qualifies as a resident for U.S. tax purposes as well. This would allow you and your wife to file as Married Filing Joint, a much more favorable filing status, particularly since your wife will have very little income to claim (all worldwide income is included, but she can receive a tax credit for taxes paid to the other country on the income). But by claiming this way, you can receive a much more favorable tax bracket (particularly now with the tax law changes that have been implemented.)
This general provision is described in more detail if you click on the following link: Nonresident Spouse Treated as a Resident. (The basic laws on that page would apply to you, but you will not need to attach a statement because she actually will be a resident, by substantial presence test if not by green-card test.)
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
