Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Other Income Workout

Period of Stay

Skills Warm Up: Bona Fide Residence Test

Question 1 of 2

Zach, a U.S. citizen, has both a residence in the U.S. and permanent quarters in Spain, where he has worked for the last two years and where he lives with his spouse, also a U.S. citizen. Zach visits the U.S. occasionally and intends to eventually live there again on a permanent basis. Does Zach meet the bona fide residence test in Spain?