[joel.eeuu]

Hi, I am a resident married with a non resident, we are filling tax return as joint. She is working in USA and have SSN. She has 1 month of foreign income for around $700 US dollar. She didn't paid taxes in her country because her low income.

1) She only has foreign income of 1 month January '09. Then she came to USA in Feb '09. I think we can't fill out the form 2555. I think she doesn't qualified neither as "bona fide resident of a foreign country" (for an uninterrupted period that includes an entire tax year) or as "physically present in a foreign country" (for at least 330 full days during any period of 12 consecutive months). She was only 30 days in her country in 2009 ( I think 2008 doesn't count).

2) We can't fill out the form 1116 as well since she didn't pay taxes in her country. Am I right?

3) Where do I have to enter her foreign income or which form do I have to use, she doesn't have W2 of that income. If I add her foreign income to my and her USA income and enter the total amount in line 7 of 1040 form. How the IRS would figure out which is her foreign income?

4) Can I use any kind of 1099 form?

I appreciate any answer in advance.

[MukatA]

1. It appears that she can not file 2555 as she does not meet full year residency requirement and Form 1116 as she did not pay any tax in the foreign country.
2. You can file joint return and on joint return you must report foreign income. It it is wages report on line 7 of 1040 even you do not have W-2. Your U.S. Tax Return: U.S. Citizen or Resident with Foreign Income