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In general, when you initially obtain a green card, your residency starting date is the first day in the calendar year on which you are present in the United States as a lawful permanent resident (the date on which the United States Citizenship and Immigration Services (USCIS) officially approved your petition to become an immigrant).
If you received a green card abroad, then the residency starting date is the first day of physical presence in the United States after you received the green card.
If you are a U.S. tax resident or U.S. citizen, the rules for filing income, estate, and gift tax returns and paying estimated tax are generally the same whether you are in the United States or abroad. Your worldwide income is subject to U.S. income tax, regardless of where you reside.
If your spouse does not have any income, you will still be able to file a joint tax return.
Reference link: https://www.irs.gov/individuals/international-taxpayers/tax-information-and-responsibilities-for-new...
