Yes I will tell her to get an accountant in Canada.    I am so glad that I did nothing wrong in the past since she NEVER said anything about canada...just a housewife to her husband and mother to her child.  This is the first year she has ever had a w2, IF she even has one.  Was a married homemaker to a local country boy for over 14yrs..  Always had a social security card and a NYS driver's license.   Lived here and knew her husband for 22 years and married for 14 and still married.   I think I'll just stick to doing her husband's as MFS, just him /himself and that's it.