Thank you very much for the information. My main problem is that I don't know which line to add her foreign wage in 1040 form. Line 1 on form 1040 (Wages, salaries, tips, etc.) seems to associate with W2, which she doesn't have. Schedule 1 also has no section for foreign wage. So I don't know how to include her wage in taxable income.
If I understand correctly, foreign tax credit (form: 1116) and Foreign income exclusion (form: 2555) are more like the tax deduction stage and don't aggregate into income (line:15 in form 1040)
Please help. I have spent days to find answer specifically for this but I can't find people having the same issue. IRS website also doesn't indicate where to report foreign wage in 1040.
