Definition
Bona Fide Residence Test
An IRS test for the Foreign Earned Income Exclusion: bona fide residence in a foreign country for an uninterrupted tax year.
One of two paths to qualify for the Foreign Earned Income Exclusion (FEIE). To pass the Bona Fide Residence Test, you must be a bona fide resident of a foreign country (or countries) for an uninterrupted period that includes a full tax year. It's qualitative, based on facts and circumstances, and harder to prove than the Physical Presence Test for short-term expats but easier for long-term ones.
See also:Expat day counter guide
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