[JPLCPA]

I actually do tax work, but primarily for businesses, so I'm a little out of my element here. I have a full year resident citizen (my brother) married in December to a woman who is an 11 mo. Resident of Columbia. She has no U.S. income, for the small exception that you could argue she had a few days of investment income. She moved here in late December, married in late December.

What are my options? Clearly the best tax result is to allow him to do MFJ and not include her income. I find it hard to believe that is an option. I'm guessing we need to do MFS or MFJ and include all her income and take the credit for her Columbian income. What about the foreign income exclusion, would that apply?

Thanks in advance.

[MukatA]

You brother can file joint return as residents. They will both get standard deductions and exemptions.
Attach W7 (ITIN application) with your tax return.
Both must report worldwide income for 2008 on the joint return. Then attach form 1116 to claim foreign tax credit. Read: Your U.S. Tax Return: U.S. Citizen or Resident with Foreign Income