Deductions & credits

@DaveF1006 Regarding form 8833,

 

Since my wife will be treated as resident after we choose the status of married filing jointly, then we should check 

The taxpayer is a dual-resident taxpayer and is disclosing a treaty-based return position as required by Regulations section 301.7701(b)-7

and

Check this box if the taxpayer is a U.S. citizen or resident or is incorporated in the United States

correct?

 

The line 3 asks for 

Name, identifying number (if available to the taxpayer), and address in the United States of the payor of the income (if fixed or determinable annual or periodical). See instructions.

But my wife worked in Canada during 2022, there was no US sourced income for her. How do we fill the information for this line?

 

 

@pk Thanks for your additional items.