report earnings of non-US spouse?

Hello.

I am a US citizen married to a UK citizen living in the UK.  We were married 8 years ago and lived together in the US for about 4 years before relocating here and starting a family.  During our time in the US we filed as "married filing jointly".

I have continued doing this while in the UK, but my spouse hasn't been working so it hasn't really mattered.  Over the past year, though, she has started her own business and so does have an income - however, even when coupled with mine we will still fall well below the 80K mark.

My question is: Should I continue to file as "married filing jointly" taking into account my wife's earnings from now on given that 1) she is self-employed (without an accountant) and so won't have any "official" earnings records and 2) as a non-US citizen she isn't obligated to file US taxes in the first place.

Thanks for your advice.

You can file jointly or not as you see fit.  Run your numbers both ways and see which works out best.  Once you file MFS, you can not switch back to MFS (unless you return to the US).