U.S. Individual Income Tax Return Forms

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Instructions for Form 8898

Department of the Treasury
Internal Revenue Service

(Rev. October 2024)

Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Territory
Section references are to the Internal Revenue Code unless
otherwise noted.

Future Developments

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.

What’s New

Example 1. You are a U.S. citizen who moved to the
CNMI in December 2023 but did not become a bona fide
resident of that territory until the 2024 tax year. You must file
Form 8898 for the 2024 tax year if your worldwide gross
income for that year is more than $75,000.

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For the latest information about developments related to
Form 8898 and its instructions, such as legislation enacted
after they were published, go to IRS.gov/Form8898.

Mobile friendly form version. The IRS has created a
mobile friendly form version of Form 8898 that can be
completed and submitted online. For more information, go to
IRS.gov/Forms-Pubs/Mobile-Friendly-Forms.
U.S. possession replaced with U.S. territory. We have
replaced the term “possession” with “territory” throughout
these instructions.

When and Where To File

File Form 8898 by the due date (including extensions) for
filing Form 1040. File the form by mailing it to the following
address.
Internal Revenue Service
3651 S. IH 35
MS 4301 AUSC
Austin, TX 78741

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. territory in accordance
with section 937(c). See Bona Fide Residence, later. For this
purpose, the following are considered U.S. territories:
American Samoa, Guam, the Commonwealth of the Northern
Mariana Islands (CNMI), the Commonwealth of Puerto Rico,
and the U.S. Virgin Islands.

Who Must File

You must file Form 8898 for the tax year in which you meet
both of the following conditions.
1. Your worldwide gross income (defined later) in that tax
year is more than $75,000.
2. You meet one of the following.
a. You take a position, for U.S. tax purposes, that you
became a bona fide resident of a U.S. territory 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 territory.
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. territory after a tax year for
which you filed an income tax return (with the IRS, the
territory tax authorities, or both) as a bona fide resident of the
territory.
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.
When figuring whether your worldwide gross income
is more than $75,000, do not include any of your
CAUTION spouse's income. If both you and your spouse are
required to file Form 8898, file a separate Form 8898 for each
of you.

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Sep 5, 2024

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Do not file Form 8898 with your tax return. Do not
send your tax return to the address above.

CAUTION

The IRS has created a mobile friendly form version of

TIP Form 8898 that can be completed and submitted

online. For more information, go to IRS.gov/FormsPubs/Mobile-Friendly-Forms.

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 reasonable cause and not willful neglect. This
is in addition to any criminal penalty that may be imposed.

Bona Fide Residence

You are a bona fide resident of a U.S. territory if you:
• Do not have a tax home outside the territory,
• Do not have a closer connection to the United States or to
a foreign country than to the territory, and
• Meet the presence test (defined 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 territory in an earlier tax year, your
absence from that territory during the current tax year in
compliance with military orders will not affect your status as a
bona fide resident. Likewise, being in a territory solely in
compliance with military orders will not qualify you as a bona
fide resident of that territory.
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 residence)

Cat. No. 39789W

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.
territory. 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 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. territory return, may be affected. For more
information, see:
• Notice 2010-30, available at IRS.gov/irb/
2010-18_IRB#NOT-2010-30;
• Notice 2011-16, available at IRS.gov/irb/
2011-17_IRB#NOT-2011-16; and
• Notice 2012-41, available at IRS.gov/irb/
2012-26_IRB#NOT-2012-41.
You can also consult with state, local, or U.S. territory tax
authorities regarding your tax obligations under MSRRA.

from American Samoa, the CNMI, Guam, or the U.S. Virgin
Islands if you meet all of the following.
• You were a bona fide resident of the territory for the 3 tax
years immediately preceding the tax year of the move.
• You did not have a tax home outside the territory or a
closer connection to the United States or a foreign country
than to the relevant territory during any part of the first 183
days of the tax year of the move.
• You are not a bona fide resident of the territory in any of the
3 tax years immediately following the tax year of the move.
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 Tax Home Test and Closer Connection
Test.

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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
territory. 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.

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 2024 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 2024 tax year if
your worldwide gross income for that year is more than
$75,000.
Year of the move to the territory. You satisfy the tax home
and closer connection tests for the tax year you moved to the
territory if you meet all of the following.
• You were not a bona fide resident of the territory in any of
the 3 tax years immediately preceding the tax year of the
move.
• You did not have a tax home outside the territory or a
closer connection to the United States or a foreign country
than to the relevant territory during any part of the final 183
days of the tax year of the move.
• You are a bona fide resident of the territory for the 3 tax
years immediately following the tax year of the move.
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 Tax Home Test and Closer Connection
Test.
Year of the move from the territory. You satisfy the tax
home and closer connection tests for the tax year you moved
2

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.
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:
a. Ceased to be a bona fide resident of Puerto Rico, and
b. Ceased to have a tax home in Puerto Rico.
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.
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 next under Tax Home Test, and
Presence Test, later.

Tax Home Test

Under the tax home test, you generally cannot have a tax
home outside the territory 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 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 government officials.
Disregard the following days when determining whether you
have a tax home outside the territory.
• Days you were temporarily in the United States as a
student (see Student, later).
• Days you were in the United States serving as an elected
representative of the territory, or serving full time as an
elected or appointed official or employee of the government
of the territory (or any of its political subdivisions).
Special rule for seafarers. You will not be considered to
have a tax home outside the territory 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 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
Instructions for Form 8898 (Rev. 10-2024)

in waters within 3 miles of the territory exceeds the total
amount of time it is used in the territorial waters of the United
States, another territory, or any foreign country.

Closer Connection Test

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. territory.

two territories, that day is counted as a day of presence in the
territory in which you have your tax home.
Count the following days as days of presence in the
territory for purposes of the presence test. Do not count them
as days of presence in the United States.
1. Any day you were outside the territory 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, adopted child, or a child lawfully
placed with you for legal adoption.
2. Any day you were outside the territory because you left
or were unable to return to the territory during any 14-day
period within which a major disaster occurred in the territory
that was declared a disaster area by the President.
3. Any day you were outside the territory because you left
or were unable to return to the territory during any period for
which a mandatory evacuation order was in effect for the area
in the territory where you resided.
4. Any day (up to a total of 30 days) that you are outside
the relevant territory and the United States for business or
personal travel, but this rule:
a. Applies only if the number of days you are considered
present in the relevant territory exceeds the number of days
you are considered present in the United States (determined
without regard to the rule in this section (4)), and
b. Does not apply for purposes of calculating the
minimum 60 days of presence in the relevant territory that is
required for the 549-day presence test (see Presence Test,
earlier).

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You are considered to have a closer connection to a
territory than to the United States or to a foreign country if you
have maintained more significant contacts with the
territory(ies) than with the United States or foreign country.
Significant contacts that may be considered include the
following.
• The location of:
1. Your permanent home;
2. Your family;
3. Your current social, political, cultural, professional, or
religious affiliations;
4. Where you conduct your routine personal banking
activities;
5. The jurisdiction in which you hold a driver's license;
and
6. Charitable organizations to which you contribute.
• The place of residence you designate on forms and
documents.
Your connections to the territory 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.

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 territory for at least 183 days
during the tax year.
2. You were present in the territory 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 territory
for at least 60 days.
3. You were present in the United States for no more than
90 days during the tax year.
4. You had $3,000 or less of earned income from U.S.
sources and were present for more days in the territory 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.
5. You had no significant connection (defined later) to the
United States during the tax year.

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If you are a nonresident alien, see Special rule for
nonresident aliens, later.

CAUTION

Days of presence in the United States or U.S. territory.
Generally, you are treated as being present in the United
States or in the territory 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 territory, that day is counted as a day of presence in the
territory. If, during a single day, you were physically present in
Instructions for Form 8898 (Rev. 10-2024)

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).
3. Any day you were temporarily in the United States as a
student (defined later).
4. Any day you were in the United States serving as an
elected representative of a territory, or serving full time as an
elected or appointed official or employee of the government
of the territory (or any of its political subdivisions).

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:
• 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
• A temporary period of inpatient care (requiring an
overnight stay) in a residential medical care facility for
medically necessary rehabilitation services.
You must keep records of your qualified medical
treatment. For details on the records you must keep, see Pub.
570.
Charitable sports event. A charitable sports event is one
that meets the following conditions.
• The main purpose is to benefit a qualified charitable
organization.
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• The entire net proceeds go to that charitable organization.
• Volunteers perform substantially all the work.

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 days on which you were
in the United States to practice for the event, to perform
promotional or other activities related to the event, or to travel
between events.

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 presence test discussed in
chapter 1 of Pub. 519. In that discussion, substitute the name
of the territory for “United States” and “U.S.” wherever they
appear. Also, disregard the discussion in that chapter about a
Closer Connection to a Foreign Country.

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For a listing of most qualified organizations, go to

TIP IRS.gov/Charities-Non-Profits.

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
2. A student taking a full-time, on-farm training course
given by a school described in (1) above or a state, county, or
local government.
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.
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.

Significant connection. You have a significant connection
to the United States if:
• You have a permanent home (defined later) in the United
States,
• You are registered to vote in any political subdivision of the
United States, or
• You have a spouse or child under 18 whose principal home
is in the United States. For this purpose:
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
b. A child who is in the United States as a student
(defined earlier).
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:
• 14 days, or
• 10% of the days the property is 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 interest in the property.
The rental property is not considered used for personal
4

Specific Instructions

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.

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 separate Form 8898 for each of you.

Address Before and After Your
Change in Bona Fide Residence
Status

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.

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.”

Part 1—General Information
Line 1

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. territory.
Example 4. Mr. Grey, a U.S. citizen, moved from New
York to the U.S. Virgin Islands on March 1, 2024. To take the
position that he became a bona fide resident of the U.S.
Virgin Islands in 2024, Mr. Grey checks box a on line 1 and
enters "2024" on the line provided.

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.

Line 3a

Enter your worldwide gross income for the tax year entered
on line 1. See Worldwide gross income, earlier.
Instructions for Form 8898 (Rev. 10-2024)

Line 3b
Average worldwide gross income. Calculate your average
worldwide gross income by adding together the 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.
The amount reported on line 3b is distinct from the
worldwide gross income threshold amount for the
CAUTION year of the move that determines whether you must
file Form 8898. See Who Must File, earlier.

Line 14

Your immediate family means your spouse and minor
children.

Line 22

Under state law, a homestead exemption may:
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.

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Part II—Presence in the United States
or U.S. Territory
Line 4

If you checked line 1, box a, enter on line 4a the exact date
(month/day/year) you moved to a territory 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 territory
to end bona fide residence.
Example 5. Mr. Grey, a U.S. citizen, moved from New
York to the U.S. Virgin Islands on March 1, 2024. Mr. Grey
would enter “03/01/2024” on line 4a.

Lines 5 and 6

In some states, for individuals to avail themselves of these
privileges, state laws require a designation of the homestead
property, the filing or 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.
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.

Lines 26 and 27

See Days of presence in the United States or U.S. territory,
earlier, for information on counting days of presence in the
territory.

See chapter 2 of Pub. 570 for information to determine the
source of income.

Line 7

Line 28

See Significant connection, earlier.

Line 8

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.

Part III—Closer Connection to the
United States, Foreign Country, or
U.S. Territory
Line 9

See Tax Home Test, earlier.

Line 10

See Closer Connection Test, earlier.

Line 11

See Exception for the Year of the Move, earlier.

Lines 12 and 13

See Permanent home, earlier. If you have more than one
home, your principal permanent home is ordinarily the
permanent home you live in most of the time.

Instructions for Form 8898 (Rev. 10-2024)

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 territory of incorporation or formation.
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 territory.

Part IV—Source of Income
Line 32

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.
Special source rules apply to gains from dispositions
of certain property within 10 years of becoming a
CAUTION bona fide resident of a U.S. territory. See Special
Rules for Gains From Dispositions of Certain Property in Pub.
570 for more information.

!

Privacy Act and Paperwork Reduction 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. territory. 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 territories for use in
administering their tax laws. We may also disclose this
information to other countries under a tax treaty, to federal
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and state agencies to enforce federal nontax criminal laws, or
to federal law enforcement and intelligence agencies to
combat terrorism.
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
administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by
Code section 6103.

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.
If you have suggestions for making this form simpler, go to
IRS.gov/FormComments, to submit your suggestions.

TREASURY/IRS
AND OMB USE
ONLY DRAFT
September 6, 2024

6

Instructions for Form 8898 (Rev. 10-2024)