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?
