@alainncat , I am not sure I haver all the information in your post to understand the situation that you are describing.
(a) Are you both citizen of US or of Ireland or what ?
(b) Which is your tax home at the end of the year ?
(c) Are you saying that both of you :
1. are non-citizens of US and/or Ireland , lived in the Ireland for a six month period and moved to the USA for the next six month period OR vice-versa ?
2. are non-citizens of USA and/or Ireland, have been living in the USA for a period, left USA mid year and worked/lived in Ireland for the rest of the year or Vice-Versa ?
(d) Which country are you more connected to financially / banking/ driver's license / asset ownership etc. etc. ?
AS you can see from my questions I am floundering, trying to understand your situation.
So please me by answering my questions and any other pertinent details.
I will circle back once I hear from you --yes ?
