※ 引述《singingman (老人)》之铭言：
: 小弟去年六月从台湾拿Ｌ1来加州工作,老婆仍然留在台湾工作,尚未申请L2赴美生活.
: 因为今年要开始在美国报税,爬文之后了解配偶是exemption不是dependent.
: 由于老婆以前在美国念书打工有申请了SSN,所以请教版上各位前辈我是否可以在今年
: 报税的时候以税务居民的身份用她的SSN报Married Jointly Filing?
Yes, you have to file a statement according to the following:
https://www.irs.gov/Individuals/International-Taxpayers/Nonresident-Spouse-Treated-as-a-Resident
: 如果可以的话,老婆是不是也要把台湾的收入向美国一起报税？
Yes, if you claim your nonresident spouse as resident, her worldwide
income for the entire year needs to be included on 1040 with you.
You are both subject to FBAR (form 114) reporting too.
: 她的台湾收入是否有tax credit可以抵免呢？
Yes, however, you may take foreign earned income exclusion concurrently.
Normal case is the entire foreign earned income is excluded so no foreign
tax can be applied.
: 另外我在去年六月前有到美国出差50天,relocate前的台湾收入是否需向美国缴税呢？
: 希望各位有经验的前辈们能给小弟一些意见或建议,谢谢各位.
Yes, you have to include your worldwide income for the entire year too.
There is another option for situation like yours - do a "dual-status" in
which you are treated as resident only for the part you're in the US.
Therefore you only report your worldwide income during the time you are in
the US. You cannot file jointly with your wife but may claim her exemption
on your tax return.
I suggest you calculate both situations and see which one is more favorable.