@ettonkin -- to be a Resident for Tax purposes , one must pass either the Substantial Presence Test or the Green Card Test. Also can be by request to be treated as such if married to a US Person ( citizen/ GreenCard/ Resident for Tax Purposes ).
So if your spouse is a Green Card holder , she is a US Person. She files her return on form 1040 and is Taxed by the US on her world income.
Is there more I can do for you ?
