I am a US citizen. My husband is a NZ citizen, who lived in the US for the past 7 years on student visas. We elected to have him treated as a US resident for tax purposes so we could file jointly once we got married. We moved together in June 2021 to Southeast Asia, where he is employed, and we did not earn any income from US sources after we moved.
Does his status as "US resident for tax purposes" continue even while neither of us is living in the US? (Meaning we would need to pay US tax on the income he earns abroad?)
