BFR

Bona Fide Residence Test (US Tax)

You meet the bona fide residence test if you are a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year. You can use the bona fide residence test to qualify for the foreign earned income and foreign housing exclusions and the foreign housing deduction only if you are either:

  • A U.S. citizen, or
  • A U.S. resident alien who is a citizen or national of a country with which the United States has an income tax treaty in effect.

You do not automatically acquire bona fide resident status merely by living in a foreign country or countries for 1 year. (Source: IRS) 1

There is currently no content classified with this term.

Subscribe to RSS - BFR

Visit our affiliate partner

UK Yankee is a resource and community for expatriate Americans living in or planning to move to the UK, established in 1999. Please join the discussions in our friendly expat community.

randomness