Resident or non Resident Alien, Married filing seperate or jointly.
She entered the Us on a K1 Visa in August 2012 and lived with me through the end of the year 2012.
She had no US income in 2012.
She received her green card in January of 2013.
Her Canadian income for 2012 was under $14000.
My US income was $48000 for 2012.
If we file Married filing jointly, Does she have to disclose her Canadian income for previous years?
Does that change if we file seperately?
Does she have to file at all if she does not meet the substantial residency requirements for 2010 through 2012?
How should we file? What are our options? Thank You.