Deductions & credits

Technically, you are a dual status alien. Dual status aliens cannot file a joint return. If you want to file jointly, you need to add a statement that you and your spouse want to be treated as resident aliens for the entire year.

You then report your and your spouses foreign income under less common income - foreign earned income. You would not qualify for any exclusion though. You can add the foreign taxes paid under credits and deductions - estimates and other taxes paid - foreign paid taxes. You can use the conversion rates from the dates you received income/paid taxes abroad, or use the annual average conversion rate. The IRS has a list here: https://www.irs.gov/individuals/international-taxpayers/yearly-average-currency-exchange-rates

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