### Question
What does qualified individual mean?


### Answer
**Qualified individual** has the following meaning in *26 U.S.C. § 911*:

> an individual whose tax home is in a foreign country and who is—



(A) a citizen of the United States and establishes to the satisfaction of the Secretary that he has been a bona fide resident of a foreign country or countries for an uninterrupted period which includes an entire taxable year, or



(B) a citizen or resident of the United States and who, during any period of 12 consecutive months, is present in a foreign country or countries during at least 330 full days in such period

#### Citation:
  - *26 U.S.C. § 911*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART III-INCOME FROM SOURCES WITHOUT THE UNITED STATES > Subpart B-Earned Income of Citizens or Residents of United States**

