Bona Fide Residence Test
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The FEIE Bona Fide Residence Test: Proving Intent vs. Counting Days for the IRS
If you can’t meet the strict 330-day Physical Presence Test (PPT), the Foreign Earned Income Exclusion (FEIE) offers an alternative path: the Bona Fide Residence Test (BFR). Unlike the simple math of the PPT, the BFR is a qualitative test based on your intentions, lifestyle, and connections to a foreign country. It requires you to