foreign residents

[Ju1ian]

Dear Teacher,

Does 'foreign residents' refer to:

(a) Foreigners living in this country
(b) People who happen to be living in foreign countries
(c) Both

?

Thank you for your help.

[Rover_KE]

Foreigners living in this country.

Rover

[Ju1ian]

Foreigners living in this country.

Rover

That's what I thought, unitl I came across the following definition of "bona fide foreign resident" in the US tax terminology, which sounds more like (b) than (a).

What Does Bona Fide Foreign Resident Mean?
Any resident of a foreign country that meets the IRS criteria for the bona fide residence test. This test classifies any person that lives in any foreign country for the entire tax year as a Bona Fide Foreign Resident. Anyone falling into this category is eligible for the foreign earned income exclusion. Bona Fide Foreign Residents must be either U.S. citizens living abroad or resident aliens of a country with which the U.S. has a valid tax treaty.

But on the second thought, this U.S. citizen in question is a "foreign resident" in the sense of (a) from the viewpoint of the country he is living in. So I guess (a) makes sense even in this context.

Thanks again.