Thank you all again for your replies...
She doesn't want to become a green card holder because she (we) may eventually go abroad to work and she doesn't want to pay US taxes...
so for her, it's best to stay on some type of visa while we are in the US instead of trying to get a green card...
i believe her 6 yrs on H1B expires soon...what other visas can she qualify for to keep her in the US for now but also gives her to flexibility to not get a green card?
Thanks!
Realistically, her only viable option is to get a green card. Most other temporary visas do not allow for long-term and extended renewal and, moreover, presume non-immigrant intent and are not likely to be granted to a spouse of a U.S. citizen.
The one exception I know about is the O-1 visa, for aliens of extraordinary ability. That visa can be issued for 3 years first and then renewed in 1-year increments an unlimited (in theory) number of times. However, the requirements for getting an O-1 visa approved even once are extremely tough, and getting it renewed every year in perpetuity would be extremely difficult and basically unrealistic.
There is really no rational reason for your wife not to get a green card. As Jackolantern notes, unless she is going to become a millionaire soon, she can simply renounce her green card status later by filing I-407, and she would not be liable to pay U.S. income taxes after that.
As an H1B holder, after the 1-st year on H1B she is considered a U.S. resident for tax purposes anyway while she remains in the U.S.
Moreover, unlike with a green card, on an H1B visa she is allowed to work only for the employer who sponsored her H1B petition. If something goes wrong and she loses that job, she has very little time (I think something like 10 days) to pack up and leave the U.S. Basically, there are lots of disadvantages associated with remaining on an H1B visa and lots of advantages with getting a green card. The one issue she is worried about related to having a green card (namely U.S. income tax liability) is not really a serious problem, as explained in Jackolantern's post.