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Bona-Fide Foreign Resident
(redirected from Bona Fide Foreign Residents)

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Bona-Fide Foreign Resident
A person from the U.S. who resides in a foreign country for an entire tax year and who generally intends to remain outside the United States for an extended period of time. For example, a person who lives abroad during a one-year graduate program generally does not qualify as a bona fide foreign resident even if she is outside the U.S. for the full tax year. A bona fide foreign resident is not required to pay American income tax on income earned outside the U.S., subject to a certain limit.


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