My wife is an Indian national and I am a U.S. Citizen. She's previously paid income taxes on what she made at her job in India before marrying me and coming to the U.S. Do we have to pay income taxes on her income, even though it was already taxed in India?
Here's the timeline:
- 2015 Jan-Nov : My future wife is living in India, I am living in the U.S. We both are working.
- 2015 November : My future wife visits me in the U.S. and we get married. She then returns back to India because she did not have the proper visa to stay.
- 2015 Nov-Dec : My wife is living in India, I am living in the U.S. We both are working.
- 2016 January : My wife has filed her income taxes in India and pays her income taxes there. I file income taxes in the U.S. for 2015 as "married filing jointly" and apply for an ITIN for my wife.
- 2016 April : My application for my wife's ITIN comes back rejected (insufficient documentation - they wanted the original passport sent in), and the refund amount is changed by the IRS.
- 2016 Aug : My wife quits her job in anticipation of coming to the U.S.
- 2016 October : My wife gets her immigration visa and SSN and comes to live with me in the U.S.
- Jan 2017 : I file taxes for 2016 as "married filing jointly" using her SSN this time.
Now that she has her SSN, should we are we required to amend the tax returns for 2015 and 2016 to include her SSN and income from her job in India?
Apologies if this is a duplicate question. I did search, but didn't find a question that described our situation.