Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Territory
Form 8898 notifies the IRS that you became, or stopped being, a bona fide resident of a U.S. territory such as Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, or the CNMI. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8898?
Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Territory, is required under section 937(c) when your residency status with respect to a U.S. territory changes. It asks about your physical presence, tax home, closer connection, and other facts used to determine bona fide residence.
The filing requirement applies when your worldwide gross income for the year of the change exceeds the threshold in the instructions. The form is filed on its own, separate from your tax return, by the due date of your income tax return including extensions, and there are penalties for failing to file it when required.
Who files 8898?
- Individuals who moved to a U.S. territory and became bona fide residents during the year
- Former territory residents who moved away and ceased to be bona fide residents
- People whose worldwide gross income for the year of the move exceeds the filing threshold in the instructions
- Taxpayers relocating to or from Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, or the Northern Mariana Islands
How to fill out 8898
- Enter your identifying information and the territory involved, and indicate whether you began or ended bona fide residence.
- Answer the questions about your days of presence in the territory and in the United States.
- Complete the sections on your tax home and closer connection, including where your family, home, and belongings are located.
- Answer the remaining questions about income sources and prior residence.
- Download the finished PDF and mail it to the address in the instructions by the due date of your income tax return, including extensions.
Quick fill 8898 on this page
Prefer to see the form itself while you type? Open 8898 in the editor to fill it on the actual pages, add a signature, and download.
Frequently asked questions
Do I attach Form 8898 to my tax return?
No. Form 8898 is filed separately from your income tax return and mailed to the address listed in the instructions. It is due by the due date of your return, including extensions.
What makes someone a bona fide resident of a territory?
Generally you must meet a presence test, have your tax home in the territory, and have a closer connection to the territory than to the United States or a foreign country. The form gathers the facts behind each of those tests.
What happens if I do not file when required?
The IRS can assess a penalty for failing to file Form 8898, unless you can show reasonable cause. If your income was below the filing threshold for that year, the form is not required.