My (now wife) moved to the U.S. July 9, 2019 on a K1 (fiance) Visa and has not worked in the U.S. since her arrival. Before that she solely lived in the Philippines and worked as a teacher. During 2019 she only earned $2,113 in the Philippines and my earnings in the U.S. were just over $22,000. We're filing "Married Filing Jointly" and making the "First Year Filing" option so she is treated as a resident of the U.S. Being her Foreign income is so low and that even combined we do not exceed the standard "MFJ" deduction of $24,400, do we still need to file her foreign income? If so, do I add her income to our total wages and salaries at the top of 1040 or should that be on line 7a only and fill out form 2555? She also does not have any sort of W2, as they don't issue those. Thanks for any help.
