@Staddy22 , following up from @Critter-3 's excellent reply,
(a) if you and your spouse both agree and send a letter / statement requesting that she be treated as a resident for tax purposes AND you either have an ITIN or are making a retroactive request for ITIN ( for the 2022 tax filin in 2023 )
(b) because she is living abroad, she could generally claim a foreign tax home , satisfy the requirements of form 2555 and thereby exclude her income ( to the max allowed for the 2022 ) from US taxes OR , claim foreign tax credit for the taxes she paid to a foreign taxing authority.
Of course I am assuming here that she has not entered or stayed long enough to qualify as a tax resident or jeopardize her foreign tax home status ( 330 days out of 365 days abroad ).
pk
