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183 days Rule

8 years ago
Could someone clarify the tax implications in regard to the 183 day rule for ?
Here is our situation. We are retired and are dual Irish and American citizens currently residing in the USA. We are planning on retiring to Italy but before that we are planning on spending 2 months in Ireland from Mar to May and then 2 months in France from May to middle of July. We plan to enter Italy after July 15th as we would have satisfied the < 183 days in Italy for tax purposes. Could someone clarify if entering any other European country for example( Ireland in Mar) would count towards the 183 day rule or are we correct in our plan.

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