Solved
Spain withholds no taxes on her payments and considers it living expenses. Her contract is for six months so she does not qualify for a U.S. foreign residency credit. If yes, where would I report this on her 1040?
as a US citizen, she is required to report all her world-wide income.
how much is her total income? if less than $13,850, there is no filing requirement in any event. However, if there are withholdings, the only way to get the withholdings back is to file. (I am assuming she may be a student with little other income).
Enter your E-mail address. We'll send you an e-mail with instructions to reset your password.