Yes. If you are filing jointly you
will need to include your spouse's worldwide income in your US tax return and
it will be subject to US taxes. If your spouse is a nonresident alien, you can treat your spouse as
a nonresident alien for tax purposes. You will not have to include your
spouse’s non-US income on your U.S. tax return. You will have to use the filing
status of Married Filing Separately.
