You meet the bona fide residence test if you are a resident of a foreign country for an uninterrupted period that includes an entire tax year.
However, you do not automatically acquire bona fide resident status by simply living in a foreign
country for 1 year. If you go to a foreign country to work on a particular job for a specified period of time, you are not automatically considered a bona fide resident. The amount of time you spend in the country and the nature of your job are not the only factors used to determine your status.
According to the IRS. "Generally, if you go to a foreign country for a definite, temporary purpose and return to the United States after you accomplish it, you aren't a bona fide resident of the foreign country. If accomplishing the purpose requires an extended, indefinite stay, and you make your home in the foreign country, you may be a bona fide resident. "
Tax Home Test
To meet this test, your tax home must be in a foreign country, or countries, throughout your period of bona fide residence or physical presence, whichever applies. For this purpose, your period of physical presence is the 330 full days during which you were present in a foreign country, or countries, not the 12 consecutive months during which those days occurred.
Bona Fide Residence Test
To meet this test, you must be one of the following.
- A U.S. citizen who is a bona fide resident of a foreign country, or countries, for an uninterrupted period that includes an entire tax year (January 1 December 31, if you file a calendar year return).
- A U.S. resident alien who is a citizen or national of a country with which the United States has an income tax treaty in effect and who is a bona fide resident of a foreign country, or countries, for an uninterrupted period that includes an entire tax year (January 1–December 31, if you file a calendar year return).