Bona fide residence means a genuine, real residence in a place—not just a temporary stay there. In tax contexts, especially for U.S. expats, it usually means you truly live in a foreign country for an uninterrupted period that includes a full tax year, with clear ties there.

Simple meaning

A person is a bona fide resident if they have actually settled in a place and intend to make it their home for a meaningful period. Common signs include a local home, local work, tax records, and other evidence showing daily life is centered there.

Tax meaning

For U.S. tax purposes, the term is often used in the bona fide residence test for the Foreign Earned Income Exclusion. The IRS looks at facts like your intention, your home abroad, your connections to the country, and whether your stay is long-term rather than temporary.

Quick example

If someone moves to Spain for an open-ended job, rents an apartment there, pays local taxes, and builds their life there, they may be considered a bona fide resident. If they are only there for a short assignment or vacation, they usually would not be.

Important note

This term can mean slightly different things depending on the law or country, so the exact requirements vary. If you want, I can also explain the bona fide residence test in plain English or compare it with the physical presence test.