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

• Legal Form Number: 8898
• Year: 2024
• Issuer: Treasury Department
• Section: Treasury Department

Form 8898

(Rev. October 2022)

Statement for Individuals Who Begin or End

Bona Fide Residence in a U.S. Possession

Department of the Treasury

Internal Revenue Service

See separate instructions.

Do not file with your tax return.

Go to www.irs.gov/Form8898 for instructions and the latest information.

OMB No. 1545-0074

Name. If married, file a separate form for each spouse required to file Form 8898. Your social security number:

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

Part I General Information

1 I am notifying the IRS that I (check box a or b below and enter the tax year in the space provided):

a became

b ceased to be

}

a bona fide resident of a U.S. possession in tax year:

c 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

2 Are you a U.S. citizen or resident alien? See instructions .................. Yes No

3 a Enter your worldwide gross income for the tax year entered on line 1 ...............

b Enter your average worldwide gross income for the 3-year period prior to the tax year entered on line 1 ....

Part II Presence in the United States or Possession

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

bonafideresidence.............................

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

fideresidence...............................

5 Enter the number of days you were present in the United States during the tax year. See instructions .....

6 Enter the number of days you were present in the possession during:

a The tax year entered on line 1 ..........................

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 The first tax year immediately preceding the tax year entered on line 1 ..............

c The second tax year immediately preceding the tax year entered on line 1 .............

7 Did you have a significant connection to the United States during the tax year? See instructions .......Yes No

8 Did you have any earned income from U.S. sources during the tax year? See instructions ........ Yes No

If “Yes,” was the amount of the income more than $3,000? ................. Yes No

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

9 Did you have a tax home outside the possession at any time during the tax year? See instructions ......Yes No

If “Yes,” where?

10 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

If “Yes,” where?

11 If you answered “Yes” to line 9 or 10, are you using the year-of-the-move exception? See instructions ..... Yes No

12 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. 37706BForm8898(Rev. 10-2022)