Do I have to pass the same test each year?

By Jason Watson (Google+)

No. You can switch back and forth depending on your circumstances. For each tax year you must satisfy an entire test’s requirements, either the bona fide residence test or the physical presence test. It is common to pass the physical presence test one year, and then meet the criteria for the bona fide residence test the following year. Arguably the bona fide residence test is harder to meet, but also allows more flexibility for trips back to the United States.