My husband and I are spending an academic year in the UK for his sabbatical. His US employer continues to pay him per usual and I do not work. For 2022, we will be tax resident in both the UK and the US. We've consulted a UK accountant who concluded that the research he is doing in the UK qualifies him for relief under Article 20A (Teachers) of the US/UK tax treaty. We are both US/UK dual citizens, but the accountant said that the UK does not exercise its right to the Savings Clause for Article 20A. Therefore, so long as he spends less than two years here, he will not be subject to UK income tax. I have only passive income (minimal US-based dividends). I called HMRC and they said that my dividends are not taxable in the UK. So yippee, we are free of any UK tax.
But now to our US taxes...in a typical year we have enough in deductions and credits to pay no US tax. Since we are resident in both countries for 2022 and not taxable in the UK, I'm wondering if I can file our taxes as usual since all our income is US-based? We remain domiciled in the US. It is certainly inviting just to carry on and do our taxes as we have every other year (plus FBAR and FATCA this year) but I'm not sure if this is correct. Most online advice I can find assumes we are using the foreign earned-income tax credit or the foreign income inclusion. We are using neither.
Anyone have experience with a situation such as this?