@hoanganhnguyenlu , my understanding of the situation is :
(a) One spouse with F-1 and still on exemption status has been here for three calendar years , has been filing 1040-NR
(b) the other spouse with F-1, has passed the SPT ( Substantial Presence Test ) and is therefore a Resident for Tax purposes ( for 2024 or 2023 ? ) and therefore can file a form 1040.
Therefore and assuming the above assumptions are correct, the non-resident spouse can request to be treated as a resident for tax purposes based on being married to a Resident.
By filing a MFJ ( Married Filing Joint ), you have the benefit of larger standard deduction ( and not itemized deduction usual for 1040-NR).
Does this help ? Is there more I can do for you ? Which country are you and your spouse from ?
pk
