That is a legal determination, not a filing preference. The classification requires a qualifying relationship between the entity abroad and the United States entity, and generally one continuous year of qualifying employment abroad within the relevant preceding three-year period. Present the split arrangement accurately and have it assessed.
Do not tidy the history to fit
It is tempting to name whichever affiliate makes the year look continuous, particularly when internal systems already show that entity. Resist it. Describe the arrangement as the documents show it, including employer-of-record structures and dual reporting, and note where the paperwork is silent.
A reconciliation that acknowledges its own weak points gives counsel something to work with; one that hides them creates a problem at the worst moment. Describe the arrangement as the documents show it, including employer-of-record structures and dual reporting, and mark where the paperwork is silent. The temptation is to name whichever affiliate makes the year look continuous, particularly when an internal system already shows that entity, and it should be resisted.
The classification requires a qualifying relationship between the entity abroad and the United States entity, and generally one continuous year of qualifying employment abroad within the relevant preceding three-year period, which is a legal determination rather than a filing preference. A reconciliation acknowledging its own weak points gives counsel something to work with; one that hides them creates a problem at the worst possible moment.