Unfortunately, she is a non resident who lives abroad and can't come to the US yet.
I will file joint-marriage filing and treated her as US resident. She doesn't have ITIN so we will attach W-7 with the tax return.
Her wage in foreign country is ~10,000 USD but I don't know where to fill this number in 1040 form since there is no W2. My current plan is to fill this number in Schedule 1 (part 8Z, which looks like the open-ended text box) but I think it is the wrong way.
I also fill in 2555 form but it becomes a tax deduction instead of adding to the taxable income.
Note: I use free file program provided by IRS
