I would assume that if we close on a house in the USA while we are in Mexico, but don't actually inhabit it until we get back (we're closing by end of year because we're given incentives to close by then), that wouldn't be the same as establishing an abode... after all, Pub 54 says "your abode is not necessarily in the United States merely because you maintain a dwelling in the United States". Our "place of dwelling" is clearly in Malaysia, then in Mexico, then finally in the USA only AFTER the 330 day PPT period. A mere Real Estate transaction (on a house we couldn't possibly set foot in until after the PPT period) wouldn't change that...