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.