If your wife has no income anywhere in the world that would be considered taxable in the United States, then it is probably to your advantage to make the election to treat her as a resident for tax purposes, since married filing jointly has lower tax rates and better deductions, and won’t add any taxable income to the joint return.
if your wife has any income that would be taxable in the United States, whether it is from the US or from her home country (such as from selling investments, bank interest, or a job), then you may need to do some test calculations to determine whether it is to your advantage to file jointly in the US.
