I am a resident alien for tax purposes, for 2022 (H1B visa). My wife is on H4 dependent visa in the USA. We have been in USA for 130 days in 2022, 241 days in 2021 and all of 2020. She has a valid ITIN. Will she be considered a resident alien for tax purpose for 2022? Can we file Married filing jointly, with out 6013(g) election form?
Substantial presence test for my wife: 130 + (1/3)(241) + (1/6)(365) = 271
Appreciate your help.