The couple legally married in 2019.   For years, one of them who considers herself as the owner reported the store as a self-employed business, while paying her spouse W-2 income.  They both filed in Mexico and the U.S.  He filed the 2555 with his return every year.  Now that they're legally married, I can't imagine this is right.  I didn't do their tax returns in the past.  It's really twisting my brain.