I left the U.S. in August but came back for a short December visit. Can my residency still end in August?
I am based in Malta and had a year where I spent the first eight months mostly in the U.S. before leaving. In December I came back for a very short visit, which now has me second-guessing whether my U.S. residency can still be treated as ending in August or whether the year becomes resident all the way through December no matter what.
I found the Publication 519 discussion of an earlier residency termination date and up to 10 days of de minimis presence, but I am not sure how literally to take that in a real travel year. I want to know whether a short return visit can still fit the earlier-termination framework if the rest of the facts point abroad after departure.
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