Qualified Individual [Tax Law] Law and Legal Definition

The term qualified individual in the context of taxation means:

any individual who has attained age 65 before the close of the taxable year; or

any individual who retired on disability before the close of the taxable year; and

any individual who, when s/he retired, was permanently and totally disabled.

Pursuant to 26 CFR 1.911-2 (a), “An individual is a qualified individual if:

(1) The individual's tax home is in a foreign country or countries throughout--

(i) The period of bona fide residence described in paragraph (a)(2)(i) of this section, or

(ii) The 330 full days of presence described in paragraph (a)(2)(ii) of this section, and

(2) The individual is either--

(i) A citizen of the United States who establishes to the satisfaction of the Commissioner or his delegate that the individual has been a bona fide resident of a foreign country or countries for an uninterrupted period which includes an entire taxable year, or

(ii) A citizen or resident of the United States who has been physically present in a foreign country or countries for at least 330 full days during any period of twelve consecutive months.”