Legal definition of bona fide residence
International Taxation Legal Terminology

bona fide residence

A residence of the US national or permanent resident in a foreign country that meets the IRS bona fide residence test.

A taxpayer meets the bona fide residence test if he/she is 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.
Your bona fide residence is not necessarily the same as your domicile. Your domicile is your permanent home, the place to which you always return or intend to return.

Questions of bona fide residence are determined on a case-by-case basis, taking into account such factors as your intention or the purpose of your trip and the nature and length of your stay abroad. You must show the Internal Revenue Service (IRS) that you have been a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year
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