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    sshalash's Avatar
    sshalash Posts: 1, Reputation: 1
    New Member
     
    #1

    Dec 27, 2011, 12:57 AM
    Bona Fide Residence U.S. Possessions?
    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's Avatar
    MukatA Posts: 7,110, Reputation: 176
    Tax Expert
     
    #2

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

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