I don’t think you have the facts right. My son is a US citizen and has residency in the UK. His legal address is his parents house in the UK. He has right of abode and right to work in the UK.
He has been a resident of the UK since 2018 and satisfied the requirements of bona fide residency in 2019 and 2020. He graduated from high school in the UK in May 2021 and started college in the US in August 2021. As a US citizen he does not need a US visa.
He returned to the UK for a month over the XMAS holidays, will return to the UK for spring break and then return to the UK for summer break in 2022. The UK is his home. In the US he lives in the dorms.
He is a dependent of his parents who meet the bona fide resident test.
So the question is whether attending college in the US with all permanent ties to the UK and with the intent to return home to the UK on a continuous basis constitutes a temporary visit under the bona fide residency test which entitles him to take the foreign income exclusion for his UK earned income from his summer jobs?
