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View Full Version : Bona Fide Residence U.S. Possessions?


sshalash
Dec 27, 2011, 12:57 AM
Publication 570 states if, during the tax year, you:

Meet the presence test,
Do not have a tax home outside the relevant possession, and
Do not have a closer connection to the United States or to a foreign country than to the relevant possession.

Then you are generally a bona fide resident of the possession.

So my question is do these requirements all need to be meant or just one of them to qualify as a bona fide resident of the possession?

MukatA
Dec 27, 2011, 02:26 AM
All of them.