I moved from Thailand to Portugal mid-year. Can the closer-connection exception still work with two foreign countries?
I started the year living and working from Thailand, then moved to Portugal in the summer and stayed there for the rest of the year. I also spent a few months in the U.S. spread across those periods, which is why I am now reading the closer-connection rules much more carefully. I can document the move, the leases, and the work pattern in both countries.
What I cannot tell is whether changing foreign bases during the year ruins the whole closer-connection idea or whether the IRS actually has a rule for people who changed tax homes once and then stayed settled in the second place. I want to know whether this is a recognized structure or just wishful thinking.
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