Hello,
My wife came into US in May 2010 and holds a valid F2 visa - she has never done any work in US and just "chills" :) - does she need to file her tax return too? If yes which form(s)?

If answer is Yes above, she didn't file her return last year as well - What is she suppose to do now about it? File two Forms?

Thank you for any help you can provide on it

Best,

If she has no U.S.-sourced income, no tax return is required.

She would only need to file form 8843.

She does NOT file Form 8843; not required, per instructions from the IRS.