Bona Fide Residence Test
Assess your qualification for the FEIE under IRC §911(d)(1)(A) — the alternative to the 330-day Physical Presence Test
Residency Factors
The BFR Test is a facts-and-circumstances test with no bright-line rules. Score each factor honestly — the IRS looks at the overall picture.
1. Time Abroad
How long have you resided in the foreign country? (At minimum, a full uninterrupted tax year is required — Jan 1 to Dec 31)
2. Permanent Home / Residence
Do you have a stable, permanent place to live in the foreign country (lease/ownership)?
3. Family & Social Ties
Have you moved your family (spouse/dependents) abroad? Local social / community ties?
4. Economic Ties
Employment, business, bank accounts, investments in the foreign country?
5. US Ties (Negative Factor)
Maintained US home, extensive US business activity, US bank accounts as primary?
6. Foreign Government Permission
What immigration status do you hold in the foreign country?
7. Tax Treatment Abroad
Are you treated as a resident for tax purposes in the foreign country?
8. Intention
What are your plans — do you intend to remain in the foreign country indefinitely?
9. Statements / Prior Filings
Have you ever claimed non-resident status to a foreign government or the IRS?
BFR Assessment
Answer all questions above
to see your BFR assessment
BFR vs PPT Comparison
✅ BFR Advantages
- No day-count requirement
- Can make short US trips freely
- More stable once established
- Works with employer assignments
⚠️ BFR Disadvantages
- Subjective — IRS may challenge
- Must wait full calendar year
- Documentation-intensive
- Tax-free countries = weaker case
Claiming non-resident status in the foreign country — for example to avoid paying local taxes — can automatically disqualify you from the BFR Test, even if all other factors support residency.