@roalddahl14 , while we cannot/ (will not) provide tax avoidance/lowering strategies for specific situations, we can only provide generic suggestions as to what will happen in some scenarios / situation ( basically hypothetical situations).
(a) When one is a Non-Resident for tax purposes, one is taxed ONLY on US sourced incomes in contrast to a Resident , whom is taxed on world income. Thus one must become a Non-Resident Alien for the tax year to exclude foreign income in the calendar year.
(b) The tax residency is determined each year on its own ( 186 days present counting all the days present in the current calendar year, plus 1/3rd the days present in the previous year plus 1/6th of the days present during the 2nd. previous year ).
(c) Foreign source income deposited into a US bank account while the owner of the account is a Non-Resident Alien does not make that income US sourced or taxable. However, if the foreign source income is because of work performed during Tax Resident period ( delayed payment ) would be deemed constructively received during the resident period.
(d) Note that changing tax status ( i.e. from tax resident to NRA ) for the sole purpose of avoiding taxes may not be legal. If it happens for other reasons and tax reduction is a byproduct then it may be legal. Please consult a tax attorney for such situations. It is the intent that matters.
(e) IRS strongly suggests not closing bank / financial account(s) for a period ( perhaps six or nine months ) when a tax resident leaves US permanently ( i.e. with no definite plans to return ) for purposes of final settlements post exit from the USA. Strength and extent of financial connection is one of the factors that determine whether the tax payer should be treated as a Resident or Non-Resident ( especially when the tax payer want to exclude income from US taxation).
Hope this covers your question. If you need more specific answers , please consider PM
pk
