Thanks @MaryK4 for your detailed reply!
Kindly let me know if my understanding is correct below.
I) "The last day in 2022 that you are physically present in the United States, if you met the substantial presence test;"
--> My last date of being physically present in the USA was during Feb 16, 2022; if I count back :
1. The days I was physically present in the USA during 2022 : 47
2. 1/3rd of the same during 2021 : 110
3. 1/6th of the same during 2020 : 60
II) "The first day in 2022 that you are no longer a lawful permanent resident of the United States, if you met the green card test;"
--> N/A for me as I do not meet this one
III) "You can use this date only if, for the remainder of 2022, your tax home was in a foreign country and you had a closer connection to that foreign country."
--> The country I moved to is my home country where I hold the citizenship.
Considering all of the above, here's my conclusion : --- Can I request to please correct as needed?
1. It means that my residency termination date for tax purposes would be during Feb 2022.
2. Being a resident for 2 months - I do need to file the USA FY 2022 tax return; ONLY for the 2 months of income (January and February 2022)
3. I still need to file the FBAR - since I had foreign account with a balance of > $10K during FY 2022
4. For all the income for the rest of 2022 (March through Dec 2022) including the USA non-salary income (stocks, dividends etc.), income in my home country - I need to file as a part of local tax return as show as a foreign income.
5. Even though I missed filing 1040-C - through the FY 2022 tax return, it would be communicated to the IRS about my residential status. As such, I do NOT need to submit any other document.
Really appreciate your inputs on these in advance.
Thanks
