I am a US Citizen, I returned to the US after 15 years in the UK in summer 2010.

My wife moved here with me. She isn't a US citizen. We would like to file a joint US tax return for 2010. We both have UK earnings up to June.

If we choose for her to be treated as a resident alien for tax year 2010 can we both claim the Foreign Earned Income Exclusion for our UK earnings?

Thanks very much in advance for any guidance.

If you filed U.S. tax returns in 2009 and earlier, claiming the Foreign Earned Income Exclusion, then, yes, you can claim the exclusion on a pro-rated basis for 2010.