JOFI
Level 7
Level 7

He has met the Bona Fide Residency test since 2018 for this country and he used this test to claim the Foreign Earned Income Exclusion in both TY 2019 and TY 2020 for the full tax year.  His residency came to an end on 10/31/21, which is when his resident visa expired in the country and he relocated to another foreign country.  You must be a Bona Fide Resident for a full tax year in order to begin claiming the FEIE using this specific test, but there is nothing preventing you from using this test for a portion of a year once you have already spent a full tax year as a Bona Fide resident.

So he does meet this test for the 01/01-10/31 period.  What I am now trying to do is figure out if and how he can claim the Physical Presence Test for the final two months of the year, which he does meet based on the specific 365 day period we are using.

Thanks.

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