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June 1, 2019
Question

Spouse came to the US in November on a green card. Does she have to file taxes for the salary earned prior to coming to the US?

  • June 1, 2019
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June 1, 2019

If she received her green card in 2018, she can file a full year resident return declaring her worldwide income for calendar year 2018.  She can use the foreign tax credit to help offset any double taxation.

Or she can file a dual status tax return (part year non resident and part year resident).  Her residency starting date would be the first day in 2018 that she was present in the US as a green card holder. 

Dual status returns are complicated.  She would need to file as married filing separately and would not be able to take the standard deduction, only itemized deductions.

Please see the below publication, page32.

Publication 519

Please let me know if you have questions.
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nipuna_kAuthor
June 1, 2019
What should I say to the question 'Was she a US resident alien while working outside the US?'.
She wasn't at the time nut became a US resident alien in December 2018.