Spouse of a US citizen is a new immigrant and ought to file taxes or not?

I am a US citizen and my spouse immigrated to the United States in November-2008. Could we file as ';married filing jointly'; although someone less than 183-days need not file.Spouse of a US citizen is a new immigrant and ought to file taxes or not?
There's an exception to the non-resident alien rules for the spouse of a US citizen or resident alien. It's NOT that a non-resident alien need not file, but HOW they file (NR series returns) and how much tax that they pay (more of course).





You can file jointly if your spouse agrees to be subject to US taxation on her world wide income. Attach a joint signed statement to your return to that effect. If she paid foreign income taxes, attach Form 1116 to to claim a credit for the foreign income taxes paid.





If she does not have an SSN yet, attach a Form W-7 along with apostilled copies of her proof of ID to the return and mail it to the Austin, Texas Service Center. They will process the W-7, apply her ITIN to the return, and then process the tax return. Allow 12 to 16 weeks processing time.

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