Hello, My wife is working in Ireland before, and she came to the US in Mar11, on visitor visa and I applied for change of status to H4 and she got approved in July11 and she is goes back to Ireland in april12 and she got SSN in 2012.
So she earned some euros and paid taxes in Ireland 2011 and she is Full time employee in Ireland, and her employer has no connection to the US.

Now how do I file taxes ?

Joint and list her foreign income source? And she never gave me a euro or she didn't open bank account in the US.
Single, without claiming dependent.

What is the right way to do?

Thanks
Hydpal.

Hydpal:

If you file jointly with your wife, then she MUST declare all of the income earned in Ireland from 1 January to 31 December 2011. She can also file Form 1116 to claim the Foreign Tax Credit for taxes paid to Ireland.

If you file by yourself (filing Married Filing Separately; filing SINGLE is not an option), then you do NOT have to declare the Irish income.

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