Deran Cody, a U$.$S$.$ citizen, married Isolde Trieste, a Portuguese citizen, who came to the U$.$S$.$ in September $2023$ as a tourist to visit her sister. Deran earned $$81,000,$ and Isolde had no U$.$S$.$ or Portuguese income. Neither Deran nor Isolde is a dependent of anyone else. A Form W$-7$ should be filed for Isolde because she:

Qualifies as a resident alien under the substantial presence test.

Is a qualifying relative of her sister.

Is the qualifying person of a resident spouse, so Deran can claim the head of household filing status.

Can make a spousal election to be considered a U$.$S$.$ resident for tax purposes.

Mark for follow up