My wife and I are Ukrainian citizens who come to US in June 2019 under L1/L2(work) visas.
My wife visited US in January 2019 for a business trip for 15 day, so she must be qualified as a resident started from January (first day of visit was in January and actual presence in US was more than 10 days, total presence in 2019 is more than 183 days). She was physically presented in foreign countries for 336 days during June 2018 - June 2019.
Is she qualified for Physical Presence Test and foreign income exclusion for 2019?
