I am a DOD Army civilian (U.S. resident) and my wife is a nonresident alien (Japanese citizen). We were married 24 November 2023. I have lived in Japan for the past three years and she has also maintained residency in Japan before our marriage. I wanted to file a joint return for 2023 tax year, unless the answer is that its better to file married separately until we get a new SSN or Tax number for her. In Japan, it is the business employer that files taxes directly on behalf of the employee so it takes a little time to get things broken down to taxes paid, compensations, and contributions. My Questions:
1. My wife does have a SSN that was issued when she worked at Disney World in Florida for three years that ended in 2019 so can I use that SSN to file a joint return?
2. Is it beneficial for us to then use dual status for her, nonresident up to 24 November, then treated as a resident from 24 November through 31 December 2023? Or, elect to treat her as a U.S. resident.
3. Do I enter my wife's income as a W-2 earnings or as a credit on another line or form for taxes already paid to the Japanese Government for 2023?
