Income earned before moving, paid after moving to US?

[Ran]

Looking for guidance on how to handle my tax situation.

Background
1. I moved to the US with my wife Jan 1st, 2021.
2. Before moving in 2020 we disposed of all assets in canada, so we are not considered canadian residents for tax purposes.
3. I worked for 2021 and wife did not(doesnt have a ssn or itin), I selected to file joint married since of the larger tax bracket.
4. In 2020, my wife worked as a real estate agent in Canada and due to the nature of the job you only get paid comission on a sale when a building is completed construction. This means the income was earned prior to us leaving to the US but only paid now.

Questions
1. How should I proceed? My intial guess is below:
1. For Canada, I file a tax return with 0 income, my wife files a tax return with her income, and we both state that we are no longer residents
for tax purposes.
2. For the USA, we file jointly with her canadian income declared. (I'm assuming we get some kind of credit for her paying and filing in canada?)

2. If she wants to start working in the US this year and get another commission payout this year, will she need to pay Canadian taxes on her US income?


Thanks in advance!

[Ran]

Bump

[nelsona]

Where does your spouse live, and what is her status in US?

[Ran]

She lives in the US with me, shes on a L2 visa and a resident alien.

[nelsona]

So any work she would do in US would only be reported in US, you should both be filing departure returns in canada with a 1/1/21 departure, her reporting her income in both countries.

As for work in US, i assume she has an EAD and will have all her licenses upto date.