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What is a Bona Fide Resident? A Comprehensive Legal Guide
Definition & Meaning
A bona fide resident is an individual who has established a genuine and permanent residence in a specific state or country, meeting the duration requirements set by local laws. This status is essential for various rights, including voting, running for public office, and tax obligations. To demonstrate bona fide residency, one must provide evidence such as the address on their driver's license, voter registration, or income tax returns. It's important to note that bona fide residency differs from domicile, which refers to a person's legal home.
Table of content
Legal Use & context
The term "bona fide resident" is commonly used in legal contexts related to taxation, voting rights, and property ownership. It plays a significant role in determining eligibility for benefits like the Foreign Earned Income Exclusion under U.S. tax law. Individuals who are bona fide residents may have different rights and responsibilities than non-residents, especially concerning taxation and legal residency requirements. Users can manage some related legal processes using templates available through US Legal Forms, drafted by experienced attorneys.
Key legal elements
Real-world examples
Here are a couple of examples of abatement:
(Hypothetical example) Jane moves to California and establishes her residence by obtaining a California driver's license and registering to vote there. After living in California for more than six months, she qualifies as a bona fide resident, allowing her to vote in local elections.
(Hypothetical example) John, a U.S. citizen, moves to France for work and lives there continuously for an entire tax year. He meets the bona fide residence test and can exclude a portion of his foreign earned income from U.S. taxes.
Relevant laws & statutes
The concept of bona fide residency is addressed in various statutes, including:
Internal Revenue Code Section 911: Governs the Foreign Earned Income Exclusion for bona fide residents of foreign countries.
48 USCS § 1502: Discusses the rights of bona fide resident aliens in relation to land ownership in U.S. territories.
State-by-state differences
State
Residency Requirements
California
Must reside for at least six months to be considered a resident for tax purposes.
Texas
No state income tax; residency is established through physical presence and intent.
New York
Must be present for more than 183 days in a year to be considered a resident.
This is not a complete list. State laws vary, and users should consult local rules for specific guidance.
Comparison with related terms
Term
Definition
Bona Fide Resident
A person who has established a permanent residence in a specific location.
Domicile
The legal home of a person, which may differ from their current residence.
Resident Alien
A non-citizen who meets the residency requirements for tax purposes in the U.S.
Common misunderstandings
What to do if this term applies to you
If you believe you qualify as a bona fide resident, gather documentation such as your driver's license, voter registration, and tax returns to establish your residency. If you are navigating tax implications or residency requirements, consider using US Legal Forms' templates for assistance. For complex situations, it may be wise to consult a legal professional for tailored advice.
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