Form 8898 Anweisungen
Anleitung für Form 8898, Erklärung für Personen, die Bona Fide Residence in einer US-Possession beginnen oder beenden
Rev. Oktober 2022
Verwandte Formulare
- Form 8898 - Statement für Einzelpersonen Who Begin or End Bona Fide Residence in a U.S. Possession
Department of the Treasury
Internal Revenue Service
Instructions for Form 8898
Statement for Individuals Who Begin or End
Bona Fide Residence in a U.S. Possession
(Rev. October 2022)
Section references are to the Internal Revenue
Code unless otherwise noted.
c. You take the position for U.S. tax
purposes that you became a bona fide
resident of Puerto Rico or American
Samoa after a tax year for which you
were required to file an income tax
return as a bona fide resident of the
U.S. Virgin Islands, Guam, or the CNMI.
reasonable cause and not willful
neglect. This is in addition to any
criminal penalty that may be imposed.
Future Developments
For the latest information about
developments related to Form 8898 and
its instructions, such as legislation
enacted after they were published, go to
Bona Fide Residence
You are a bona fide resident of a U.S.
possession if you:
Do not have a tax home outside the
•
When figuring whether your
possession,
worldwide gross income is more
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Do not have a closer connection to
•
CAUTION
than $75,000, do not include
What’s New
Line 3a. We added new line 3a for the
taxpayer’s worldwide gross income for
the tax year associated with the move.
the United States or to a foreign country
than to the possession, and
any of your spouse's income. If both you
and your spouse are required to file
Form 8898, file a separate Form 8898
for each of you.
•
later).
Special rule for members of the U.S.
Armed Forces. If you are a member of
the U.S. Armed Forces who qualified as
a bona fide resident of the possession in
an earlier tax year, your absence from
that possession during the current tax
year in compliance with military orders
will not affect your status as a bona fide
resident. Likewise, being in a
Line 3b. We moved line 3 to line 3b.
Worldwide gross income. Worldwide
gross income means all income you
received in the form of money, goods,
property, and services, including any
income from sources outside the United
States (even if you may exclude part or
all of it) and before any deductions,
credits, or rebates.
Example 1. You are a U.S. citizen
who moved to the CNMI in December
2021 but did not become a bona fide
resident of that possession until the
2022 tax year. You must file Form 8898
for the 2022 tax year if your worldwide
gross income for that year is more than
$75,000.
General Instructions
Purpose of Form
Use Form 8898 to notify the IRS that
you became or ceased to be a bona fide
resident of a U.S. possession in
possession solely in compliance with
military orders will not qualify you as a
bona fide resident of that possession.
accordance with section 937(c). See
Bona Fide Residence, later. For this
purpose, the following are considered
U.S. possessions: American Samoa,
Guam, the Commonwealth of the
Northern Mariana Islands (CNMI), the
Commonwealth of Puerto Rico, and the
U.S. Virgin Islands.
Special rule for civilian spouse of
active duty member of the U.S.
Armed Forces. If you are the civilian
spouse of an active duty service
member, under the Military Spouses
Residency Relief Act (MSRRA), you can
choose to keep your prior residence or
domicile for tax purposes (tax
Who Must File
When and Where To File
You must file Form 8898 for the tax year
in which you meet both of the following
conditions.
File Form 8898 by the due date
(including extensions) for filing Form
1040. File the form by mailing it to the
following address.
residence) when accompanying the
servicemember spouse, who is
relocating under military orders, to a
new military duty station in one of the 50
states, the District of Columbia, or a
U.S. possession. You and your spouse
must have the same tax residence. If
you choose to keep your prior tax
residence after such a relocation, the
source of income for services performed
(for example, wages or
(defined later) in that tax year is more
than $75,000.
Internal Revenue Service
3651 S. IH 35
2. You meet one of the following.
MS 4301AUSC
a. You take a position for U.S. tax
purposes that you became a bona fide
resident of a U.S. possession after a tax
year for which you filed a U.S. income
tax return as a citizen or resident of the
United States but not as a bona fide
resident of the possession.
b. You are a citizen or resident of
the United States who takes the position
for U.S. tax purposes that you ceased to
be a bona fide resident of a U.S.
possession after a tax year for which
you filed an income tax return (with the
IRS, the possession tax authorities, or
both) as a bona fide resident of the
possession.
Austin, TX 78741
Do not file Form 8898 with your
tax return. Do not send your tax
!
self-employment) by you is considered
to be (the jurisdiction of) the prior tax
residence. As a result, the amount of
income tax withholding (from Form(s)
W-2, Wage and Tax Statement) that you
are able to claim on your federal return,
as well as the need to file a state or U.S.
possession return, may be affected. For
more information, see:
CAUTION
return to the address above.
Penalty for Not
Filing Form 8898
If you are required to file Form 8898 for
any tax year, and you fail to file it or do
not include all the information required
by the form or the form includes
incorrect information, you may be
subject to a penalty of $1,000, unless it
is shown that such failure is due to
Notice 2010-30, available at
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Jul 20, 2022
Cat. No. 39789W
Notice 2011-16, available at
If you do not meet all of the above
conditions, you do not meet the tax
home and closer connection tests under
this exception. Instead, you must meet
the requirements explained later under
Test.
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Tax Home Test
Under the tax home test, you generally
cannot have a tax home outside the
possession during any part of the tax
year. Your tax home is your regular or
main place of business, employment, or
post of duty regardless of where you
maintain your family home. If you do not
have a regular or main place of
Notice 2012-41, available at
•
You can also consult with state, local,
or U.S. possession tax authorities
regarding your tax obligations under
MSRRA.
Year of the move from the
possession. You satisfy the tax home
and closer connection tests for the tax
year you moved from American Samoa,
the CNMI, Guam, or the U.S. Virgin
Islands if you meet all of the following.
business because of the nature of your
work or because you are not engaged in
a trade or business, then your tax home
is the place where you regularly live. If
you do not fit either of these categories,
you are considered an itinerant and your
tax home is wherever you work.
Special rules for students and gov-
ernment officials. Disregard the
following days when determining
whether you have a tax home outside
the possession.
Exception for the
Year of the Move
An exception applies to the tax home
and the closer connection tests for the
tax year you moved to or from the
possession. Under this exception, you
satisfy the tax home and the closer
connection tests for the tax year of the
move if you meet the requirements
explained next.
You were a bona fide resident of the
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possession for the 3 tax years
immediately preceding the tax year of
the move.
You did not have a tax home outside
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the possession or a closer connection to
the United States or a foreign country
than to the relevant possession during
any part of the first 183 days of the tax
year of the move.
Days you were temporarily in the
Also, a special exception applies to
the bona fide residence test for the tax
year you moved from Puerto Rico.
Under this exception, you satisfy the
bona fide residence test for the part of
the tax year you moved from Puerto
Rico if you meet the requirements
discussed later under Year of the move
from Puerto Rico. If you qualify as a
bona fide resident of Puerto Rico for the
part of the tax year before the date you
moved from Puerto Rico, you ceased to
be a bona fide resident of Puerto Rico in
the tax year that you moved from Puerto
Rico.
Example 2. You are a U.S. citizen
who moved from Puerto Rico to Florida
in May 2022 and meet the requirements
to qualify as a bona fide resident of
Puerto Rico for the part of the tax year
before the date you moved from Puerto
Rico. You must file Form 8898 for the
2022 tax year if your worldwide gross
income for that year is more than
$75,000.
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United States as a student (see
You are not a bona fide resident of
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Student, later).
the possession in any of the 3 tax years
immediately following the tax year of the
move.
Days you were in the United States
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serving as an elected representative of
the possession, or serving full time as
an elected or appointed official or
employee of the government of the
possession (or any of its political
subdivisions).
If you do not meet all of the above
conditions, you do not meet the tax
home and closer connection tests under
this exception. Instead, you must meet
the requirements explained later under
Test.
Special rule for seafarers. You will
not be considered to have a tax home
outside the possession solely because
you are employed on a ship or other
seafaring vessel that is predominantly
used in local and international waters.
For this purpose, a vessel will be
Year of the move from Puerto
Rico. You qualify as a bona fide
resident of Puerto Rico for the part of
the tax year before the date you moved
from Puerto Rico if you meet all of the
following requirements.
considered to be predominantly used in
local and international waters if, during
the tax year, the total amount of time it is
used in international waters and in
waters within 3 miles of the possession
exceeds the total amount of time it is
used in the territorial waters of the
United States, another possession, or
any foreign country.
1. You are a U.S. citizen.
2. You were a bona fide resident of
Puerto Rico for at least 2 tax years
immediately before the tax year of the
move.
3. In the year of the move, you:
Year of the move to the possession.
You satisfy the tax home and closer
connection tests for the tax year you
moved to the possession if you meet all
of the following.
a. Ceased to be a bona fide resident
of Puerto Rico, and
Closer Connection Test
b. Ceased to have a tax home in
Puerto Rico.
You meet the closer connection test if
you do not have a closer connection to
the United States or a foreign country
than to the U.S. possession.
You were not a bona fide resident of
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4. You had a closer connection to
Puerto Rico than to the United States or
a foreign country during the part of the
tax year before the date on which you
ceased to have a tax home in Puerto
Rico.
the possession in any of the 3 tax years
immediately preceding the tax year of
the move.
You are considered to have a closer
connection to a possession than to the
United States or to a foreign country if
you have maintained more significant
contacts with the possession(s) than
with the United States or foreign
You did not have a tax home outside
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the possession or a closer connection to
the United States or a foreign country
than to the relevant possession during
any part of the final 183 days of the tax
year of the move.
If you do not meet all of the above
requirements, you are not a bona fide
resident of Puerto Rico in the year of the
move under this exception. Instead, you
must meet the requirements explained
country. Significant contacts that may
be considered include the following.
You are a bona fide resident of the
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possession for the 3 tax years
immediately following the tax year of the
move.
The location of:
1. Your permanent home;
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Presence Test, later.
Instructions for Form 8898 (Rev. 10-2022)
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2. Your family;
as a day of presence in the possession.
If, during a single day, you were
physically present in two possessions,
that day is counted as a day of presence
in the possession in which you have
your tax home.
Count the following days as days of
presence in the possession for
purposes of the presence test. Do not
count them as days of presence in the
United States.
3. Any day you were temporarily in
later).
3. Your current social, political,
cultural, professional, or religious
affiliations;
4. Any day you were in the United
States serving as an elected
4. Where you conduct your routine
representative of a possession, or
serving full time as an elected or
appointed official or employee of the
government of the possession (or any of
its political subdivisions).
personal banking activities;
5. The jurisdiction in which you hold
a driver's license; and
6. Charitable organizations to which
you contribute.
Qualified medical treatment. This
is medical treatment provided by (or
under the supervision of) a physician for
an illness, injury, impairment, or
physical or mental condition. The
treatment must involve:
The place of residence you designate
•
1. Any day you were outside the
possession to receive (or to accompany
on a full-time basis a parent, spouse, or
child who is receiving) qualified medical
treatment (defined later). For this
purpose, the child must be your son,
daughter, stepchild, foster child,
on forms and documents.
Your connections to the possession
will be compared to the total of your
connections with the United States and
foreign countries. Your answers to the
questions on Form 8898, Part III, will
help establish the jurisdiction to which
you have a closer connection.
A period of inpatient care (requiring
•
an overnight stay) in a hospital or
hospice and any period immediately
before or after that inpatient care to the
extent it is medically necessary, or
adopted child, or a child lawfully placed
with you for legal adoption.
2. Any day you were outside the
possession because you left or were
unable to return to the possession
during any 14-day period within which a
major disaster occurred in the
A temporary period of inpatient care
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Presence Test
You meet the presence test for the tax
year if you meet one of the following
conditions.
1. You were present in the
possession for at least 183 days during
the tax year.
2. You were present in the
possession for at least 549 days during
the 3-year period that includes the
current tax year and the 2 immediately
preceding tax years. During each year
of the 3-year period, you must also be
present in the possession for at least 60
days.
(requiring an overnight stay) in a
residential medical care facility for
medically necessary rehabilitation
possession that was declared a disaster services.
area by the President.
You must keep records of your
qualified medical treatment. For details
on the records you must keep, see Pub.
570.
3. Any day you were outside the
possession because you left or were
unable to return to the possession
during any period for which a mandatory
evacuation order was in effect for the
area in the possession where you
resided.
Charitable sports event. A
charitable sports event is one that
meets the following conditions.
The main purpose is to benefit a
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4. Any day (up to a total of 30 days)
qualified charitable organization.
that you are outside the relevant
The entire net proceeds go to that
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possession and the United States for
business or personal travel, but this rule:
charitable organization.
Volunteers perform substantially all
3. You were present in the United
States for no more than 90 days during
the tax year.
•
a. Applies only if the number of days the work.
you are considered present in the
relevant possession exceeds the
number of days you are considered
present in the United States
In figuring the days of presence in the
United States, you can exclude only the
days on which you actually competed in
a sports event. You cannot exclude the
4. You had $3,000 or less of earned
income from U.S. sources and were
present for more days in the possession
than in the United States during the tax
year. See the instructions for Line 8
under Specific Instructions, later, for the
definition of earned income from U.S.
sources.
(determined without regard to the rule in days on which you were in the United
this section (4)), and
States to practice for the event, to
perform promotional or other activities
related to the event, or to travel between
events.
b. Does not apply for purposes of
calculating the minimum 60 days of
presence in the relevant possession
that is required for the 549-day
earlier).
For a listing of most qualified
(defined later) to the United States
during the tax year.
organizations, go to IRS.gov/
TIP
Do not count the following days as
days of presence in the United States
for purposes of the presence test.
1. Any day you were in the United
States for less than 24 hours when you
were traveling between two places
outside the United States.
2. Any day you were temporarily
present in the United States as a
professional athlete to compete in a
charitable sports event (defined later).
If you are a nonresident alien,
Student. To qualify as a student,
you must be, during some part of each
of 5 calendar months during the
calendar year (not necessarily
consecutive):
1. A full-time student at a school that
has a regular teaching staff, course of
study, and regularly enrolled body of
students in attendance; or
!
CAUTION
aliens, later.
Days of presence in the United
States or U.S. possession. Generally,
you are treated as being present in the
United States or in the possession on
any day that you are physically present
in that location at any time during the
day. If, during a single day, you were
physically present in the United States
and a possession, that day is counted
2. A student taking a full-time,
on-farm training course given by a
Instructions for Form 8898 (Rev. 10-2022)
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school described in (1) above or a state, interest in the property. The rental
position that he became a bona fide
resident of the U.S. Virgin Islands in
2022, Mr. Grey checks box a on line 1
and enters "2022" on the line provided.
county, or local government.
property is not considered used for
personal purposes on any day on which
the principal purpose for using the
property is to do repair or maintenance
work. For more information on
determining whether the rental property
was used for personal purposes, see
Pub. 570.
Special rule for nonresident aliens.
The presence test does not apply to
nonresident aliens. Instead, nonresident
aliens must meet the substantial
Full-time student. A full-time
student is a person who is enrolled for
the number of hours or courses the
school considers to be full-time
attendance.
Line 2
If you are not a U.S. citizen, you are
either a nonresident alien or resident
alien of the United States. You are
considered a resident alien of the
United States for U.S. tax purposes if
you meet either the green card test or
the substantial presence test for the
calendar year (January 1 through
December 31). If you do not meet either
of those tests, you are considered a
nonresident alien. For more information
about these tests, see Pub. 519.
School. The term “school” includes
elementary schools, junior and senior
high schools, colleges, universities, and
technical, trade, and mechanical
schools. It does not include on-the-job
training courses, correspondence
schools, and schools offering courses
only through the Internet.
presence test discussed in chapter 1 of
Pub. 519. In that discussion, substitute
the name of the possession for “United
States” and “U.S.” wherever they
appear. Also, disregard the discussion
in that chapter about a Closer
Significant connection. You have a
significant connection to the United
States if:
Line 3a
Connection to a Foreign Country.
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Enter your worldwide gross income for
the tax year entered on line 1. See
Worldwide gross income, earlier.
later) in the United States,
You are registered to vote in any
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Specific Instructions
political subdivision of the United
States, or
Unless otherwise specified, answers to
questions seeking information for a tax
year generally refer to the tax year in
which you became (or ceased to be) a
bona fide resident.
Line 3b
You have a spouse or child under 18
•
whose principal home is in the United
States. For this purpose:
Average worldwide gross income.
Calculate your average worldwide gross
income by adding together the
1. A spouse does not include a
spouse from whom you are legally
separated under a decree of divorce or
separate maintenance; and
2. The child must be your son,
daughter, stepchild, foster child,
adopted child, or a child lawfully placed
with you for legal adoption. But a child
does not include:
a. A child who lives in the United
States with a custodial parent under a
custodial decree or multiple support
agreement, or
worldwide gross income for each year
of the 3-year period prior to the tax year
entered on line 1. Divide the total by 3.0.
Enter the amount on line 3b.
Name and Social Security
Number (SSN)
If you file a joint return, enter only the
name and SSN of the spouse whose
information is being reported on Form
8898. If both you and your spouse are
required to file Form 8898, file a
The amount reported on line 3b
is distinct from the worldwide
!
CAUTION
gross income threshold amount
for the year of the move that determines
whether you must file Form 8898. See
Who Must File, earlier.
separate Form 8898 for each of you.
Address Before and After
Your Change in Bona Fide
Residence Status
Line 4
b. A child who is in the United
If you checked line 1, box a, enter on
line 4a the exact date (month/day/year)
you moved to a possession to establish
bona fide residence. If you checked
line 1, box b, enter on line 4b the exact
date (month/day/year) you moved from
the possession to end bona fide
residence.
Enter the address where you lived
before your bona fide residence status
changed and a different address for
where you lived after your bona fide
residence status changed.
Permanent home. A permanent
home generally includes
accommodations such as a house, an
apartment, or a furnished room that is
available at all times, continuously and
not solely for short stays. However, if
you or your spouse owns the dwelling
unit and rents it to someone else during
the tax year, the dwelling unit is not your
permanent home unless, during that tax
year, you use some part of it for
personal purposes for more than the
greater of:
Example 3. Mr. Grey, a U.S. citizen,
moved from New York to the U.S. Virgin
Islands. Mr. Grey must enter his New
York address under “Address before
your change in bona fide residence
status” and his U.S. Virgin Islands
address under “Address after your
change in bona fide residence status.”
Example 5. Mr. Grey, a U.S. citizen,
moved from New York to the U.S. Virgin
Islands on March 1, 2022. Mr. Grey
would enter “03/01/2022” on line 4a.
Lines 5 and 6
States or U.S. possession, earlier, for
information on counting days of
presence in the possession.
14 days, or
Line 1
•
10% of the days the property is
•
Check line 1, box a or b, whichever
applies, and enter the tax year you take
the position that you became or ceased
to be a bona fide resident of a U.S.
possession.
rented to others at a fair rental price.
Generally, the rental property is
considered used for personal purposes
on any day it is not being rented to
someone else at fair rental value for the
entire day or is used by you, a family
member, or anyone else who has an
Line 7
Example 4. Mr. Grey, a U.S. citizen,
moved from New York to the U.S. Virgin
Islands on March 1, 2022. To take the
Instructions for Form 8898 (Rev. 10-2022)
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homestead property, the filing or
Line 8
Privacy Act and Paperwork Reduc-
tion Act Notice. We ask for this
information to carry out the Internal
Revenue laws of the United States.
Section 937(c) and its regulations
require that you give us the information.
We need it to determine if you are a
bona fide resident of a U.S. possession.
If you do not provide this information or
provide false information, you may be
subject to penalties. We may disclose
this information to the Department of
Justice for civil and criminal litigation,
and to cities, states, the District of
Columbia, and U.S. commonwealths
and possessions for use in
recordation of a declaration to make the
exemption operative, or an application
for the homestead tax exemption. If
either of the following applies, answer
“Yes” on line 22 and indicate the state in
which such designation, declaration,
recordation, application, or property tax
exemption was made.
Earned income is wages, salaries,
professional fees, and other amounts
received as compensation for personal
services actually rendered, including the
fair market value of all earnings paid in
any medium other than cash.
Professional fees include all fees
received by an individual engaged in a
professional occupation (such as doctor
or lawyer) in the performance of
professional activities. See chapter 2 of
Pub. 570 for information to determine if
you have any earned income from U.S.
sources.
1. You made a designation of
homestead property or otherwise filed
or recorded a declaration concerning
property under a state homestead
exemption law.
2. You applied for or took a
homestead tax exemption from state or
local property taxes.
Line 9
administering their tax laws. We may
also disclose this information to other
countries under a tax treaty, to federal
and state agencies to enforce federal
nontax criminal laws, or to federal law
enforcement and intelligence agencies
to combat terrorism.
Lines 26 and 27
Line 10
See chapter 2 of Pub. 570 for
information to determine the source of
income.
Line 11
Line 28
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
control number. Books or records
relating to a form or its instructions must
be retained as long as their contents
may become material in the
For stocks and bonds, indicate the
country of origin of the stock company
or debtor, and for U.S. companies or
debtors, the state or possession of
incorporation or formation.
earlier.
Lines 12 and 13
have more than one home, your
principal permanent home is ordinarily
the permanent home you live in most of
the time.
For example, if you own shares of a
U.S. publicly traded Delaware
corporation, the investment is
considered located in the United States
(that is, Delaware), even though the
shares of stock are stored in a safe
deposit box in a foreign country or
possession.
administration of any Internal Revenue
law. Generally, tax returns and return
information are confidential, as required
by Code section 6103.
Line 14
Your immediate family means your
spouse and minor children.
The average time and expense
required to complete and file this form
will vary depending on individual
circumstances. For the estimated
averages, see the instructions for your
income tax return.
Line 22
Line 32
Under state law, a homestead
exemption may:
A gain is the amount you realize from a
sale or exchange of property that is
more than its adjusted basis. See Pub.
544 for the definitions of amount
realized and adjusted basis.
1. Protect the owner of real property
from a forced sale or seizure of the
property from creditors (for example, in
a bankruptcy proceeding), or
2. Provide a reduction in state or
local real property taxes to qualified
homeowners.
If you have suggestions for making
this form simpler, we would be happy to
hear from you. See the instructions for
your income tax return.
Special source rules apply to
gains from dispositions of
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CAUTION
certain property within 10 years
of becoming a bona fide resident of a
U.S. possession. See Special Rules for
Gains From Dispositions of Certain
Property in Pub. 570 for more
information.
In some states, for individuals to avail
themselves of these privileges, state
laws require a designation of the
Instructions for Form 8898 (Rev. 10-2022)
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