According to the green card test, your spouse is a resident, for U.S. federal tax purposes, if you are a lawful permanent resident of the United States at any time during the calendar year.
Furthermore, a permanent lawful resident is defined by the Department of Homeland Security as follows, "You are a resident, for U.S. federal tax purposes, if you are a lawful permanent resident of the United States at any time during the calendar year".
The IRS source hyperlinked at the top also states that You continue to have U.S. resident status, under this test, unless:
- You voluntarily renounce and abandon this status in writing to the USCIS,
- Your immigrant status is administratively terminated by the USCIS, or
- Your immigrant status is judicially terminated by a U.S. federal court.
In answer to your question, your best option is to file Married filing jointly and report all worldwide income for both of you. You can claim a foreign tax credit for the amount of foreign taxes he paid to the Canadian Government on his Canadian income.
@marley77
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