When living in the US, citizens and permanent residents should file Form 8938 when the aggregate value of their foreign financial accounts exceeds $50,000 ($100,000 when filing a joint return with a spouse).
Therefore, it sounds like this year she should file that form with her return.
As a permanent resident, she is required to report all of her worldwide income., so she will need to include the income earned while in New Zealand.
She can also report the taxes paid on that income for a foreign tax credit on the US tax return to mitigate double taxation.
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