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Hello everyone. I'll cut right to the chase.

I'm a dual U.S./Colombian citizen who lives in the U.S. Earlier this year I had a loss in my family and stayed in Colombia more than 183 days while I worked on some arrangements. From the research I've done, I'm a fiscal resident and need to file taxes, however, I read that there may be some exemptions to the rule. I've attached my resource below.

...If the person is a Colombian national, one will be fiscally resident if one falls within any of the following scenarios:

The spouse or dependants remain in the country for 183 days (continuously or not) within a period of 365 consecutive days.

• 50% or more of one's income is sourced directly or indirectly in Colombia.
• 50% or more of one's property/assets are managed in Colombia.
• 50% or more of one's assets are 'physically' located in Colombia.
• The tax authority (DIAN) requests proof of fiscal residency in another country and said proof is not provided to the DIAN.
• The person has a fiscal residence in a place considered a tax haven by the Colombian government.

For the above scenarios, the period actually spent by the Colombian individual in Colombia is irrelevant.

However, an individual will not be a Colombian resident for any of the scenarios above if 50% or more of one's yearly income has been sourced where one is domiciled or 50% or more of one's assets are located where one is domiciled.

According to the above, although I stayed over the 183 day mark, since my home address and more than 50% my income and all assets are in the U.S., I would not be considered a fiscal resident.

I plan on reaching out to a few tax experts on the matter, however, I would like to know if anyone on this forum has been in a similar predicament. Additionally, I'd like to hear some recommendations tax experts/firms I can contact to confirm the above.

Thank you in advance.