@Kat271 just wanted to update on the issue of standard deduction ----
Where as code section 63 does not specifically deal with the exception ( when person married and filing jointly with a US person) does not meet the entire year requirement , IRS pub 551 on page 2 on the follow-on section / para headed " Not Eligible for the Standard Deduction" does indeed cover this . Essentially saying that if one US person spouse meets the standard deduction requirement, then the other spouse is also eligible to use standard deduction.
So you are in the clear. Sorry it took me a while to find the language , even though the statute does not cover this specific situation.
Is there more I can do for you ?
