Assuming that your marriage is recognized in the USA,
(a) there is no need to recognize money transfers between spouses -- generally considered marital property ( absent any constraining legal documents recognized in the state where she/you reside )
(b) I am assuming here that you / her have complied with FBAR and FATCA reporting requirements
(c) While there is no restrictions in transferring large amounts from foreign to US ( see treasury sanctions list ), it definitely will be flagged by the US receiving bank SAR ( Suspicious Activity Report ) as a matter of routine but usually these go nowhere -- not a tax event.
(d) I am assuming here that your activities generating the income has been subjected to US taxation ( assuming that you are a US person ).
Is there more I can do for you ? @neohayabusa3
