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Bona fide resident test
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Bona fide resident test : ウィキペディア英語版
Bona fide resident test

The bona fide residence test, like the physical presence test, comprises one way that an individual can qualify for the foreign earned income exclusion. In order to qualify for the bona fide residence test, an individual needs to reside in a foreign country for an uninterrupted period that includes an entire tax year. In addition, the bona fide residence test takes into account factors such as the individual's intention, the purpose of the trip, and the length and nature of the stay. There are special deductions and exclusions that accompany this only if the individual is a U.S citizen or U.S resident Alien and has a tax treaty. The bona fide residence is not always the same as the domicile. The domicile is defined as one's permanent home.
== Example ==
Mike moves to South Africa for work and expects to be there for an indefinite or extended period. Mike has a residence in South Africa for an entire year; his home is still in New York City, and he intends to return here after his stay in South Africa. Even though Mike is a bona fide resident of South Africa, his domicile is the United States, but he probably will qualify for FIE, because his stay was more than a year, for an indefinite period. The IRS largely determines your tax status based on form 2555.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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