Bona fide residence test

The IRS says the test is available to US citizens and to US resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect. For a calendar-year taxpayer, the entire tax year runs from January 1 to December 31. Brief trips to the United States or elsewhere do not break the period if you clearly intend to return to your foreign residence without unreasonable delay.

There is no fixed day count. The IRS says you do not become a bona fide resident simply by living abroad for one year, and that it decides largely on the facts you report on Form 2555, such as your intention, your activities abroad and whether you paid tax to the foreign country. Going abroad to work for a specified period ordinarily does not make you a bona fide resident.

A statement can defeat the test. The IRS says you are not a bona fide resident of a foreign country if you tell its authorities you are not a resident and they hold that you are not subject to their income tax as a resident. Once the test is met, residence can also cover parts of the years before and after the full tax year.

Not to be confused with

• Physical presence test. The physical presence test counts 330 full days abroad in 12 consecutive months and ignores intent and the kind of residence.
• Tax residence. Being a bona fide resident for this US exclusion is a separate question from whether the foreign country treats you as its tax resident, although a non-resident statement to that country can matter.

Sources

• Foreign earned income exclusion - bona fide residence testOfficial guidance
• Publication 54 (12/2025), Tax Guide for U.S. Citizens and Resident Aliens AbroadOfficial guidance

Related

Countries covered

General

Sources

2 sources

Tax year

Current rules as checked

Review

Not professionally reviewed
Sources checked November 9, 2026