Hello! I am a CPA here to assist you with your tax questions. My goal is to provide you with excellent service today.
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Your wife would only need to file a tax return if she had a certain amount of income
I'm sorry your requested professional is not online, by the way.
There is an interactive tool on the IRS website which will help you determine if your wife needs to file a tax return. You can CLICK HERE to access that tool.
If she earned income, she will need to file a tax return if that income is greater than the personal exemption and her standard deduction.
She would also need to file a tax return if her net self employment income is greater than $400.
Do you have more information on your wife's situation?
If she worked abroad, there are tax incentives such as the foreign earned income exclusion that would help lower the income she pays taxes on.
It's very possible that your wife has zero tax liability for the time she did not file.
My first step would be to walk through the IRS tool to determine if a return is even necessary. As I said before, if she earned no money whatsoever, she has no requirement to file a tax return.
However, your wife may have asset reporting requirements. If she is the owner of an account with over $10,000 USD in it, she has to report that to the IRS on form TDF 90-22.1
The FBAR report (the TDF 90-22.1) is accessible, HERE
Her requirement to report on this form is as follows:
So, if at any day during the year the balance in the foreign accounts was $10,001 - she needs to report those accounts to the IRS
You as a nonresident alien have no obligation to report any assets that are solely in your name, and you have no income tax reporting requirement, unless you and your wife elect to treat you as a US person for tax purposes
Do you have any further questions about this? I will give you a moment to follow up with any additional information you may have.