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Thank you @DaveF1006  for the very detailed reply.  Question in regards to my spouse's foreign income if jointly filing:  file her worldwide income by filling out a W-2 form? (they may have a different form and blocks on the form)   Where in the tax forms do I add the taxes she already paid in her country on her income? And where do I add in the tax forms her foreign savings/investments and gains/losses?   (She has zero US income+banking,+investment,+property, etc. )            Thank you!