[elle222222]

We moved to Switzerland Oct 2009, for a 2-3 year position with a Swiss company. Do we meet the bona fide residence test for 2009? And if so, how does this benefit us on our US taxes?

[Five Rings]

Actually, you fall into the category of qualifying under the "Physical Presence" test.

You may exclude your income earned abroad for 2009 once you satisfy the 330 day rule.

You really, really must read Pub. 54, especially chapter 4 Publication 54 (2009), Tax Guide for U.S. Citizens and Resident Aliens Abroad
And get ready to file Form 2350 http://www.irs.gov/pub/irs-pdf/f2350.pdf

[MukatA]

This is from publication 54:

Tax Home in Foreign Country
To qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, your tax home must be in a foreign country throughout your period of bona fide residence or physical presence abroad. Bona fide residence and physical presence are explained later.

Tax Home
Your tax home is the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home. Your tax home is the place where you are permanently or indefinitely engaged to work as an employee or self-employed individual. Having a “tax home” in a given location does not necessarily mean that the given location is your residence or domicile for tax purposes.