The word «including» is significant, since
it means nonresident aliens, and also dual - status aliens or those who file jointly with a US spouse.
Not exact matches
This
means that they will be considered a
nonresident alien and file a 1040NR for those first two years.
This basically
means you file as Married Filing Separately and she almost certainly does not have to file as
nonresident aliens are only taxed on income connected to the US, and I'm assuming that she doesn't have any.