If you are including her on a jointly filed US income tax return, she will be treated as a US resident and she would need to report any worldwide source income (in USD) on your jointly filed tax return (Just like a US citizen would need to.). You can include any foreign-sourced income (in USD) as other taxable income under line 21.
1. Click on the “Federal Taxes” tab ("Personal" tab in TurboTax Home & Business)
2. Next click on “Wages and Income”
3. Next click on "jump to full list" or “I’ll choose what I work on”
4. Scroll down the screen until to come to the section “Less Common Income”
5. Choose "show more", then Miscellaneous Income
6. Choose "Other Reportable Income" and enter this information here under other taxable income
Please refer to the links in the answer below if you have any additional questions.
