저희는 영주권자이고요. 와이프가 피치못할 사정으로 올해 6개월 이상 한국에 나가 있어야 하는데(195일 정도 한국에 있습니다.), 이런 경우에 내년 세금보고 할 때 Married Filing Jointly하면 문제가 있나요? 들은 이야기로는 뭐 6개월 이상 나가 있으면 뭔가 달라진다고 해서요.
You are a resident, for U.S. federal tax purposes, if you are a Lawful Permanent Resident of the United States at any time during the calendar year. This is known as the “green card” test.
You continue to have U.S. resident status, under this test, unless:
You voluntarily renounce and abandon this status in writing to the USCIS,
Your immigrant status is administratively terminated by the USCIS, or
Your immigrant status is judicially terminated by a U.S. federal court.