According to this IRS source, to qualify under the Bona-Fide Residence Test
- You must be a US person (either a resident alien or a US citizen) living in a country that has a tax treaty with the US
- You must actively earn foreign income in the country where you’ve taken residence — unearned income, such as dividends, interest, and pension payouts, do not qualify.
- You must have a residence in a foreign country.
- You must live within that country for an entire tax year – typically January 1 through December 31 of a single year (though brief trips or vacations to the US may be allowed)
- You must not have any plans of moving back to the US in the foreseeable future or have an end date for the work you are doing in the foreign country— student visas and temporary work visas do not qualify.
The real question with this is, if your time spent in the US can be considered brief or a vacation? in my opinion, I would say no to this question just to err on the side of caution because you actually came here to work during those two months and the visits weren't brief. In this case though, the word brief may be subjective since the IRS does not define what brief is.
For Jan and Feb, since you paid foreign taxes, you may qualify for a foreign tax credit for the taxes you paid overseas.
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