Inquiry About Filing Joint Taxes While Retaining J-1 Tax Exemption and J2 resident

Hello, I am on a J-2 visa, and my spouse is on a J-1 visa. We have been in the United States for a year and a half. I am considered a resident for tax purposes and have been working for the past year and a half. My spouse, however, is still considered a non-resident this year. She is exempt from federal taxes for at least two years and therefore does not pay federal taxes.

We are considering filing a joint tax return this year, but we want to ensure that her tax exemption will still apply even if we file jointly. Do you know if my spouse can retain her tax exemption under these circumstances?

Additionally, we are aware of the need to report any French bank accounts and other sources of income, which we will include in our tax filing.