My wife abandoned US permanent residence in 2012 in order to become a Canadian permanent resident together with me. I am a US citizen/canadian landed immigrant.
We file Canadian and Quebec taxes, but because of my US status also have to file US taxes. So far the foreign earned income exemption has exempted us of owing in the US as a couple. If I cannot file together with my wife, however, I exceed the exemption.
Questions: 1) Can we still file as married couple in the US using a normal 1040 form instead of an NR form?
2) Does my wife have to file form 8854 and for how long? She was a US permanent resident for almost 20 years.
3) Can we still claim the foreign earned income exemption for 2?
4) Can I continue to include my wife on FBAR filings?
Form 8854
Moderator: Ron Liberman