Whitey1944

I hired an accountant for 2017 tax year to help me determine all that. We filed separately, and my wife filed part of the year as a non resident......but she had to report all her foreign income from the date she entered the US.. Then we had to file the FBAR and etc.........it was well worth letting our professional figure it all out and file all the forms.........

* Moved from IR-1/CR-1 Progress Reports to Tax and Finances During US Immigration  *
 
Yes it must be reported. She probably won't owe taxes on it due to the FEIE and Foreign Tax Credit.

Regardless of her Green Card, if she is a US Person (lived 183 days or more in US), she is liable for tax reporting : Read more on the IRS Site