Thank you so much for your answer. I may need to add some of her condition that you may better understand our condition. I am Green Card Holder (Permanent Resident) and she is international student of F-1 Visa. We live in USA for almost 10 years and we spend almost move than 11 months in USA every year. So does she considered as resident? We live in New York City together all the year of 2016 in the same place. She went to graduate school all the year of 2016. Her family who were live in China as Chinese citizen support her tuition and I support her living expense. She did not have any income on 2015 and 2016.
