Hi @DaveF1006 First of all, thanks for your response.
I was physically present in the US for more than 31 days in 2021 (January - March, so approx. 90 days)
What do you mean by "current year"? 2022? Or 2021?
If by "current year" you mean 2022, I have not been in the US in the current year at all. But I have been in the US from 2011 until the end of March of 2021. This gives approximately 90 days (January-March) in 2021 (first year before current) and 365 days in 2020 (second year before current). Multiplying by the factors 1/3 and 1/6, respectively, and summing up, this is approximately 91, so less than 183. But this is assuming that "current year" means 2022, and not 2021.
If by "current year" you mean the current year of filing, so 2021, Then I have been 90 days in 2021 + 365*(1/3) in 2020 + 365*(1/6) in 2019, so a total of more than 183 days. So in that case I should file as resident for tax purposes.
I still have the question of what happens to income I've made AFTER permanently leaving the US (so after March 2021) for which I have been already taxed in its respective country, and this while holding no US visa status whatsoever anymore.
