Thanks @pk for your response and follow-up questions! We are citizens of neither the US nor Ireland (citizens of another EU country). To your second question, under domestic residency rules, we are residents of both the US and Ireland for the whole year this year. However, we will be sole residents of Ireland next year, as we moved from the US to Ireland this year and don’t foresee meeting the substantial presence test for US residency next year. And to your third question, we have retirement accounts in the US (from working there for a number of years) and other savings in our home country, but by the time-breaker rules of the Ireland-US DTA we are residents of Ireland for DTA purposes.
I’m essentially asking if we can use our US residency to file as residents (married couple filing jointly) and use the DTA to deal with double taxation (in this case, mainly our Irish employment income would be subject to tax in both countries but the DTA would exempt it from tax in the US, as Ireland automatically exempts US employment income prior to moving to Ireland), or if using the DTA automatically precludes us from filing as residents for the full year in the US (which I doubt would be the case).
