8898 Statement for Individuals Who Begin or End Bona Fide Res

Note: The draft you are looking for begins on the next page.

Caution: DRAFT—NOT FOR FILING

This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information. Do not file draft forms and do
not rely on draft forms, instructions, and pubs for filing. We incorporate all
significant changes to forms posted with this coversheet. However, unexpected
issues occasionally arise, or legislation is passed—in this case, we will post a
new draft of the form to alert users that changes were made to the previously
posted draft. Thus, there are never any changes to the last posted draft of a
form and the final revision of the form. Forms and instructions are subject to
OMB approval before they can be officially released, so we post drafts of them
until they are approved. Drafts of instructions and pubs usually have some
additional changes before their final release. Early release drafts are at
IRS.gov/DraftForms and remain there after the final release is posted at
IRS.gov/LatestForms. Also see IRS.gov/Forms.
Most forms and publications have a page on IRS.gov: IRS.gov/Form1040 for
Form 1040; IRS.gov/Pub501 for Pub. 501; IRS.gov/W4 for Form W-4; and
IRS.gov/ScheduleA for Schedule A (Form 1040), for example, and similarly for
other forms, pubs, and schedules for Form 1040. When typing in a link, type it
into the address bar of your browser, not a Search box on IRS.gov.
If you wish, you can submit comments to the IRS about draft or final forms,
instructions, or pubs at IRS.gov/FormsComments. Include “NTF” followed by the
form or pub number (for example, “NTF1040”, “NTFW4”, “NTF501, etc.) in the
body of the message to route your message properly. We cannot respond to all
comments due to the high volume we receive and may not be able to consider
many suggestions until the subsequent revision of the product, but we will
review each “NTF” message. If you have comments on reducing paperwork and
respondent (filer) burden, with respect to draft or final forms, please respond to
the relevant information collection through the Federal Register process; for
more info, click here.

Form

8898

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

(Rev. October 2024)

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.

TREASURY/IRS
AND OMB USE
ONLY DRAFT
June 12, 2024
DO NOT FILE

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. territory in tax year:
ceased to be
Of which U.S. territory 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

Yes

No

Yes
Yes

No
No

Yes

No

.

Yes

No

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

Yes

No

Yes

No

Part II

.
.
.

.
.
.

.
.
.

.
.
.

Presence in the United States or U.S. Territory

4a

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

5
6
a

b
c
7
8

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 U.S. territory during:
The tax year entered on line 1 . . . . . . . . . . . . . . . . . . . . .

10

.

.

.

.

.

.

.

.

.

Note: Complete lines 6b and 6c if you were in the U.S. territory 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.
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
. . . . . . . .
If “Yes,” was the amount of the income more than $3,000?
. . . . . . . . . . . . . . . . .

Part III
9

.

Closer Connection to the United States, Foreign Country, or U.S. Territory

Did you have a tax home outside the U.S. territory 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

.

.

.

.

Form 8898 (Rev. 10-2024)

Page 2

Form 8898 (Rev. 10-2024)

Part III
18
a
b
19
20a
b
21
22
23

a

Where was the bank(s) with which you conducted your routine personal banking activities during the tax year located?
c
d
Did you conduct business activities in a location other than your tax home? .
If “Yes,” where?
Where was your driver’s license issued?

.

.

.

.

.

.

.

.

.

.

.

Yes

.

TREASURY/IRS
AND OMB USE
ONLY DRAFT
June 12, 2024
DO NOT FILE

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

No

.

.

.

.

.

.

.

Yes

No

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

.

.

.

.

.

.

Yes

No

.

.

.

.

.

.

.

.

.

.

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

b
c
d
e

Closer Connection to the United States, Foreign Country, or U.S. Territory (continued)

Address
Address
Address

24

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

25

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

26

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

27

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

28

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

Part IV

.

.

.

.

.

.

.

.

.

.

.

Yes

No

.

.

.

.

.

.

.

.

.

Yes

No

Source of Income

29

During the tax year, did you have an office in the U.S. territory 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:

.

.

Yes

No

30

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

.

.

Yes

No

31
32

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

.
.

Yes
Yes

No
No

33
a

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

.

.

.

b
c

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

.
.

.
.

Yes
Yes
Yes

No
No
No

.

.

.

.

.

.

.

.

.

.

.

Note: If you have any other information to substantiate your closer connection to the United States or the U.S. territory, 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. 10-2024)