Re: Lots of help required
 

An ESTA refusal of admission does NOT count as a formal removal. So, it leaves the door open to a visa application at a consulate.

In contrast, a refusal of admission on a visa counts as a formal removal. (The difference is a quirk of legal changes over time). As an aside, if a visa holder is given the option of withdrawing their application for admission, it is usually advisable to that. The withdrawal will result in cancellation of the visa, but leaves the door open to a new visa application.

This may seem counter intuitive, but the pattern described of a history of timely departures can be a positive factor.

On the tax issue, it should be noted that one can become a US resident for tax purposes based upon physical presence thereby incurring tax liability on worldwide income.

Re: Lots of help required
 

The door may be open, but maybe cracked open rather than wide open.

Re: Lots of help required
 

Not sure it has ever come up in conversation.
Their main residence is Cairo Egypt, there they have a home, rental properties and a farm.

The Tallahassee property is purely a vacation home.

Saw the post above, ref 'On the tax issue, it should be noted that one can become a US resident for tax purposes based upon physical presence thereby incurring tax liability on worldwide income.'

Will mention it to them next time they are over.

Being taxed in Egypt I can't see them being taxed again here.

Taxation without representation at its best.

But, were diverting from the OPs post, not being back I assume she left.

Re: Lots of help required
 

Before you tell them about this "physical" presence, read what it entails. From what you say, it doesn't appear that they are living within the US for 183 days out of a calendar year. There is a physical presence test one can take on the IRS site. If you are here for 183 or more days, you have the obtain during that calendar year to either be considered as a resident for tax purposes if you pass the physical presence test or as a non-resident. It is not as black and white as portrayed here.

Re: Lots of help required
 

A lot can depend on how the property held, and laws of a particular state. In most if not all states someone can file at the county court one has an actual or potential interest in a property- that usually can forestall someone financing or selling a property without agreement. Almost any lawyer can do such a filing inexpensively, and could be explained as related to visa requirements or whatever. ( I have seen this done , I didn't believe it could be, and in the case I saw it stopped any sale or re-financing dead in its tracks).

The structure of the ownership can determine type of visa I would assume, but I am not sure.

The other issue is taxes. (a) what portion of travel and other expenses to the US can or should be deducted against the income (b) there are very specialized rules on a foreigner owning an interest in income generating real property. Might get some surprises on sale of any such property.

Re: Lots of help required
 

It is not about being "here for 183 or more days". It is about applying a calculation, taking into account your presence over the last 3 years. If the result of that calculation is over 183 then there may be an issue. It is all about that calculation, and you can be deemed tax resident by spending far less than 183 days in the country. About 122 days will do it for yearly presence.

https://www.irs.gov/individuals/inte...-presence-test

Re: Lots of help required
 

Canadian snowbirds don't have a problem and they are in Florida and other warm southern states each and every winter from November through April.