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Based on info here, it sounds like TT Business (and not  TT Home & Business) is needed in order to file taxes for a trust.  If so, then  two versions would be needed in order to file for both trust and personal taxes: Business, and another TT  (deluxe, premier etc.)?  thanks

My wife and I married in February 2025. She is an Irish citizen. Here is our specific timeline: February 2025 — We married Late March 2025 — She moved to the US on a J-1 visa and began working for a US employer on a W-2 basis  Received FICA tax refund in November 2025 as a nonresident employee. Late December 2025 — She received her marriage-based Green Card, making her a lawful permanent resident Prior to moving to the US at the end of March, she was living and working outside of the US. My understanding of her tax residency status: Because she was physically present in the US from late March through December 2025, I believe she meets the Substantial Presence Test (well over 183 days), making her a US tax resident for the full year 2025 — even before the Green Card arrived. However, I'm not certain whether the IRS would instead treat her as a dual-status alien (nonresident → resident), given that she only moved in late March.     My questions: Is she considered a full-year US resident for 2025 via the Substantial Presence Test, or is she treated as a dual-status alien with a residency start date of late March? If she is dual-status, does that prevent us from filing jointly (Married Filing Jointly), and would we be forced to file separately? Would the FICA tax refund for her time on a J-1 visa before the green card contribute to our joint taxes or need to be adjusted for in some way? If she can elect to be treated as a full-year resident (I've read about a joint election for this), is that typically the more cost-beneficial option for a dual-income couple? For the period before she moved to the US (January–late March 2025), she had Irish-sourced income. Does the US-Ireland tax treaty provide any exemption or reduced taxation on that pre-move income? Or does the treaty's saving clause effectively eliminate any benefit once she's classified as a US resident? Should we expect to file Form 1116 (Foreign Tax Credit) for any Irish taxes she paid on pre-move income? Any guidance is greatly appreciated!