@msgsergei , because you meet the SPT, you are indeed a Resident for the tax year. However, because you are not present in the country by reason of expiry of visa, you became NRA for the period of 08/16/2025 through 12/31/2025.
See this page from the IRS --> Residency starting and ending dates | Internal Revenue Service
If your visa to stay was valid ( i.e. you had right to be in the USA ) but you were abroad for personal/ employment etc. reasons and/or maintained a close connection to the USA etc. , you could argue that you are still a resident. But in your case , I do not see how you could argue that ( except for the fact that there is familial connection -- your wife is still in the USA ). and win. Perhaps, she ( a tax resident) can argue that you a NRA should be treated as a resident for the whole year , even if your tax home is abroad for the second period (08/16 through 12/31 ). If you choose to proceed that way then you have to file MFJ and both sign a request for you to be treated as a resident for the whole year ( and of course expose your world income to US taxes ). What I don't know is how the IRS will view this considering that you are a resident of Europe since departing US.
Sorry , I could not be more hopeful in this situation.
Is there anything else I can do for you ?
