@FCarv , the December end date was just for clean cut. By staying say 20 days in 2026, you are under the "at least 31 days in the current year -- for 2026 filing. All you are trying to do is not have to have dual status and its filing requirements. But if that is not possible then so be it.
IRS generally follows the principle of "sourcing " of income is where the work is actually performed. So if you do remote work , then the income is usually sourced to the country where the actual work was performed.
Yes , in case of zero US sourced income as an NRA for the latter part of the year, you will have to file by mail, 1040 showing the US world income as a resident, 1040-NR showing any US sourced income ( even if zero), Write across the top of 1040 and 1040-NR " DUAL STATUS FILER", cannot use standard deduction. Also because of NRA status ( your spouse is on a dependent visa ), you each have to file a separate return attached to the original MFJ 1040. This is just to cover all the bases , especially since you are not going to be here to respond to any queries promptly.
I lived in alphaville in Sao Paulo for three years working for Autolatina.
Is there more I can do for you ?
chao
