At the moment, my question is about taxes. My wife is an American citizen who has been living in Brazil for many years and currently has no ties to the U.S. She works here, but her income is low — less than USD 14,000 per year. I also work in Brazil and have no income or immigration ties to the U.S.
Before she files the I-130, does she need to file U.S. taxes first, even with such a low income? Should she file as exempt, or is it not necessary to do anything related to taxes before applying?