Federal Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession

Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession
Form 8898 (Rev. October 2022)
Form

8898

Statement for Individuals Who Begin or End
Bona Fide Residence in a U.S. Possession

(Rev. October 2022)

OMB No. 1545-0074

See separate instructions.
Do not file with your tax return.
Go to www.irs.gov/Form8898 for instructions and the latest information.

Department of the Treasury
Internal Revenue Service

Your social security number:

Name. If married, file a separate form for each spouse required to file Form 8898.
Address before your change in bona fide residence status (see instructions):

Part I
1
a
b
c

2
3a
b

Address after your change in bona fide residence status (see instructions):

General Information

I am notifying the IRS that I (check box a or b below and enter the tax year in the space provided):
became
a bona fide resident of a U.S. possession in tax year:
ceased to be
Of which U.S. possession did you become (or cease to be) a bona fide resident?
American Samoa
Guam
Commonwealth of the Northern Mariana Islands (CNMI)

}

Commonwealth of Puerto Rico
U.S. Virgin Islands
Are you a U.S. citizen or resident alien? See instructions . . . . . . . . . . . . . .
Enter your worldwide gross income for the tax year entered on line 1 . . . . . . . . . . .
Enter your average worldwide gross income for the 3-year period prior to the tax year entered on line 1

Part II

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No

Yes
Yes

No
No

Yes

No

Presence in the United States or Possession

4a

If you checked box a on line 1 above, enter the date (month/day/year) you moved to the possession to establish
bona fide residence . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b

If you checked box b on line 1 above, enter the date (month/day/year) you moved from the possession to end bona
fide residence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5
6
a

Yes

Enter the number of days you were present in the United States during the tax year. See instructions
Enter the number of days you were present in the possession during:
The tax year entered on line 1 . . . . . . . . . . . . . . . . . . . . .

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Note: Complete lines 6b and 6c if you were in the possession for less than 183 days during the tax year entered on
line 1 and you are following the alternative to the 183-day rule of the presence test. See instructions.
b
c
7
8

The first tax year immediately preceding the tax year entered on line 1 . . . . . . .
The second tax year immediately preceding the tax year entered on line 1 . . . . . .
Did you have a significant connection to the United States during the tax year? See instructions
Did you have any earned income from U.S. sources during the tax year? See instructions
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If “Yes,” was the amount of the income more than $3,000?
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Yes

No

Did you have a closer connection to the United States or a foreign country than to the possession at any time during
the tax year? See instructions . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

No

Yes

No

Part III
9
10

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Closer Connection to the United States, Foreign Country, or Possession

Did you have a tax home outside the possession at any time during the tax year? See instructions .
If “Yes,” where?

If “Yes,” where?
11
12

If you answered “Yes” to line 9 or 10, are you using the year-of-the-move exception? See instructions .
Where was your principal permanent home located during the tax year? See instructions.

13

If you had more than one permanent home available to you at all times during the tax year, list the location of each:

14

Where was your immediate family located during the tax year? See instructions.

15

Where was your automobile(s) located during the tax year?

16

Where was your automobile(s) registered during the tax year?

17

Where were your personal belongings, furniture, etc., located during the tax year?

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

Cat. No. 37706B

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Form 8898 (Rev. 10-2022)

Page 2

Form 8898 (Rev. 10-2022)

Part III

Closer Connection to the United States, Foreign Country, or Possession (continued)

18
a
b

Where was the bank(s) with which you conducted your routine personal banking activities during the tax year located?
c
d

19

Did you conduct business activities in a location other than your tax home? .
If “Yes,” where?
Where was your driver’s license issued?

20a
b
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22
23

a

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Yes

No

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Yes

No

Did you claim a homestead exemption for the tax year? See instructions
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If “Yes,” where?
When completing official documents, forms, etc., what address did you list as your residence?

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Yes

No

If you hold a second driver’s license, where was it issued?
Were you registered to vote during the tax year? . . . .
If “Yes,” where?

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Note: If you used more than one address, specify the type of documents, forms, etc., and the addresses used.
Address

b
c
d
e

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Address
Address
Address

24

Address
Where did you keep your personal, financial, and legal documents (for example, in the United States, possession, or other country)?

25

Where did you derive the majority of your income for the tax year (for example, from the United States, possession, or other country)?

26

Did you have any income from U.S. sources for the tax year? See instructions .
If “Yes,” what type(s)?

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Yes

No

27

Did you have any income from possession sources for the tax year? See instructions .
If “Yes,” what type(s)?

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Yes

No

28

Where were your investments located (for example, in the United States, possession, or other country)? See instructions.

Part IV

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Source of Income

29

During the tax year, did you have an office in the possession from which you conducted a trade or business? .
If “Yes,” provide the address of that office and a short description of your trade or business:

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Yes

No

30

During the tax year, did you receive compensation for personal services?
If “Yes,” where did you perform these services?

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Yes

No

31
32

During the tax year, did you manufacture an article in the possession for sale to customers? . . . . . . .
Did you sell or exchange appreciated property during the tax year after becoming a resident of the possession? .
If “Yes,” provide a short description of the property and the amount of the gain. See instructions.

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Yes
Yes

No
No

33
a

If you conducted a trade or business in the possession during the tax year, did that business consist of:
Receiving rents or royalties for the use of intangible property? . . . . . . . . . . . . .

Yes
Yes
Yes

No
No
No

b
c

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Receiving dividends or interest in connection with a banking, financing, or similar business? . . . . . .
The sale or exchange (outside the possession) of personal property consisting of stock in trade or inventory? .

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Note: If you have any other information to substantiate your closer connection to the United States or the possession, or you wish to explain in more
detail any of your responses, attach a statement to this form.
Next: Sign and date below and mail to: Internal Revenue Service
3651 S. IH-35
MS 4301AUSC
Austin, TX 78741

Sign
Here
Keep a copy for
your records.

Under penalties of perjury, I declare that I have examined this form and the accompanying attachments, and to the best of my knowledge and belief,
they are true, correct, and complete.

Your signature

Date
Form 8898 (Rev. 10-2022)