Thank you for the answer. My wife's job terminated due to business shut down and received 6 months compensation. If her residency start date is 1st Jan 2018, then her compensation will be taxed. The interpretation of my wife's situation is based on my understanding of the publication 519. I hope that it is correct. The tax system here is quite complicated, and I may need to hire a tax consultant to help.
Thank you for your answer again!
