I met substantial presence, but my first few U.S. days were still tied to France. Can those days stay outside the residency start date?
I live in France and ended up meeting the substantial presence test this year after more travel than planned. The confusing part is that my first few U.S. days happened while my apartment, work setup, and day-to-day life were still clearly centered in France. I later spent much more time in the U.S., which is why the overall threshold was met.
I saw that Publication 519 allows up to 10 days to be excluded when determining the residency starting date if there was still a closer connection and foreign tax home on those days. I want to know whether this is the right kind of fact pattern for that rule and what sort of evidence matters most.
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