Your spouse will be treated as a resident alien if she meets the substantial presence test.
If 2023 is the first year she qualifies to be treated as a resident for tax purposes, she would file a dual-status return — if she were filing separately.
Taxation of Dual-Status Aliens
You would make out better filing jointly if she has no income. You can elect to treat your spouse as a resident in the first year of residency.
Additionally, the community property adjustment for federal taxes is quite complicated.
The US allows a U.S. resident to file together with a nonresident spouse and treat the spouse as a U.S. resident.
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