As a US
citizen, your wife will be required to report her income worldwide, regardless of where she lives.
If you also plan to spend time in the US, then if you meet the substantial presence test, you would be considered a resident alien
, and would be subject to the same tax laws
as a US citizen.
To meet the substantial presence test, you must have been physically present in the United States
on at least 31 days during the current year, and 183 days during the 3 year period that includes the current year and the 2 years immediately before.
You will both need to file a tax return
with the US to report your income from all sources. However, at the same time, the US will allow you to claim a credit
for tax you already paid to the UK on that same income, so there should be no double taxation
If this was helpful please press the Accept button.
Thank you jac.