Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 8898: Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession
IRS Form 8898 is Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Territory, used to notify the IRS of residency changes. A penalty may be assessed if this form is not filed correctly.
Need help with Form 8898?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 8898.
Start filling →Form Overview
IRS Form 8898 - Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession
IRS Form 8898 is Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Territory, used to notify the IRS of residency changes. A penalty may be assessed if this form is not filed correctly.
Risk Radar
Scan points- 1Do not file Form 8898 with your tax return; send it separately to the IRS address.
- 2Failing to file a separate Form 8898 if both spouses are required to file it.
- 3Entering the incorrect U.S. territory on Part I (line c).
- 4Not listing your worldwide gross income correctly on Line 3a.
- 5Using the wrong date format for the move dates on lines 4a or 4b.
Plain English
This form tells the Internal Revenue Service (IRS) when you started or stopped living permanently (bona fide residence) in a specific U.S. territory. You must file it if your worldwide income for that year was more than $75,000 and you meet residency criteria.
Submission Date
- Filing date: 2024-10-28 22:10:17
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when you became or ceased to be a bona fide resident of a U.S. territory in accordance with section 937(c) of the Internal Revenue Code.
- Do not use Form 8898 if your worldwide gross income is less than $75,000 for the tax year, unless you meet one of the listed conditions (which are not fully detailed here).
- Check Form 1040 instead when filing a separate return for each spouse who meets the requirements.
Form selector
Use this form or another form?
Filing as a married couple
File a separate form for each spouse required to file.
✓ Confirm you have completed one copy per spouse.
Tax year of move from Puerto Rico
A special exception applies to the bona fide residence test for this specific year.
✓ Verify requirements under 'Year of the move from Puerto Rico'.
Moving to a U.S. territory (Line 1a)
Enter the exact date you moved on line 4a after checking box 'a' on line 1.
✓ Ensure the date format is month/day/year.
Calculating average income for Line 3b
Add worldwide gross income from each of the prior 3 years and divide by 3.0.
✓ Do not confuse this with the filing threshold amount.
Deadline or filing window
Filing is required by the due date (including extensions) for filing Form 1040. If you meet the criteria, this form must be filed in that specific tax year when the residency change occurs.
Checklist
What you need before filling it out
Worldwide Gross Income
All income received as money, goods, property, and services, including outside U.S. sources before deductions/credits. · Form 8898 instructions
Filing Threshold Amount
$75,000 · Instructions p.1 / Who Must File
Mailing Address
3651 S. IH 35 MS 4301 AUSC Austin, TX 78741 · Instructions p.1
Bona Fide Residence Test
Meeting requirements specified in the instructions (including tax home and closer connection tests). · Instructions p.2 / Bona Fide Residence section
Average Worldwide Gross Income (Line 3b)
Sum of worldwide gross income for each year of the 3-year period prior to the current tax year, divided by 3.0. · Instructions p.5 / Line 3b
U.S. Territories Listed
American Samoa, Guam, CNMI, Puerto Rico, U.S. Virgin Islands · Instructions p.1 / General Instructions
Before you submit
- 1Select box 'a' or 'b' on line 1 and enter the correct tax year.
- 2Complete all required addresses: before and after the change in bona fide residence status.
- 3Enter your social security number accurately.
- 4If married, ensure a separate Form 8898 is completed for each spouse who must file.
- 5If moving to a territory (Line 1a), enter the exact move-in date on line 4a in month/day/year format.
- 6If ending residence (Line 1b), enter the exact move-out date on line 4b in month/day/year format.
- 7Ensure you are filing Form 8898 for the tax year where you meet both conditions: worldwide income > $75,000 AND meeting one of the residency tests.
How to file this form
- 1Complete Part I General Information by checking box 'a' or 'b' on line 1 and entering the relevant tax year.
- 2Fill in your personal details, including your social security number and both address fields (before and after change).
- 3If applicable, calculate and enter your average worldwide gross income onto line 3b.
- 4Enter the specific move date (line 4a or 4b) corresponding to whether you began or ended bona fide residence.
- 5Mail Form 8898 to the Internal Revenue Service at 3651 S. IH 35 MS 4301 AUSC, Austin, TX 78741 (do not file with your tax return).
- 6Keep a copy of the completed and submitted Form 8898 for your records.
Known limitations
- 1A filer must have a worldwide gross income greater than $75,000 for the tax year to file IRS Form 8898.
- 2If filing regarding a move from Puerto Rico, the filer must be a U.S. citizen to qualify for residency before moving (Instructions p.2).
- 3When determining bona fide residence after moving *from* American Samoa, CNMI, Guam, or the U.S. Virgin Islands, the filer must not be a bona fide resident in any of the 3 tax years immediately following the move (Instructions p.2).
- 4If filing regarding a move from Puerto Rico, the filer's tax home is considered their regular or main place of business, employment, or post of duty, unless they are an itinerant, in which case it is wherever they work (Instructions p.2).
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of IRS Form 8898 is dated October 2024, and instructions note that the term 'possession' has been replaced with 'territory' throughout.
What changed or needs a fresh check
- Edition date — confirm the revision date reads October 2024.
- Fee — Not stated in the official source (but a penalty of $1,000 may apply for non-filing).
- Mailing address — confirm the IRS mailing address is 3651 S. IH 35 MS 4301 AUSC Austin, TX 78741.
- Signature — Not stated in the official source (but filing requires completing all required fields).
- Mobile version — check that you are using a mobile-friendly form if submitting online.
Quick Facts
Downloads
After you file
- 1Retain a copy of IRS Form 8898 after filing it.
- 2The filer must sign the form before sending it to confirm its accuracy under penalties of perjury (Form p.2).
- 3Do not send your tax return to the address listed in the instruction booklet if you file this form (Instructions p.1).
- 4If a penalty is assessed, it may be waived if failure to file or incorrect information is due to reasonable cause and not willful neglect (Instructions p.1).
- 5The IRS may disclose the provided information to the Department of Justice for civil and criminal litigation (Instructions p.5).
Sources
- SRCInstructions p.1 — The purpose of IRS Form 8898 is to notify the IRS that a filer became or ceased to be a bona fide resident of a U.S. territory in accordance with section 937(c).
- SRCInstructions p.1 — A filer must file Form 8898 for the tax year where worldwide gross income exceeds $75,000 and they meet one of two conditions.
- SRCInstructions p.1 — The five territories considered are American Samoa, Guam, CNMI, Puerto Rico, and U.S. Virgin Islands.
- SRCInstructions p.2 — To be a bona fide resident generally, the filer must not have had a tax home outside the territory or closer connection than to the relevant territory during part of the final 183 days of the move year (Instructions p.1/p.2).
- SRCInstructions p.2 — When moving from American Samoa, CNMI, Guam, or U.S. Virgin Islands, you must have been a bona fide resident for the 3 tax years immediately preceding the move year.
- SRCForm p.2 — The filer declares under penalties of perjury that Form 8898 and attachments are true, correct, and complete.
Common confusion points
Should I send Form 8898 with my tax return?
No, do not file it *with* your tax return; instead, do not send your tax return to the address listed for filing this form (Instructions p.1).
→ Check instructions on page 1.
What counts as a U.S. territory for Form 8898?
American Samoa, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), the Commonwealth of Puerto Rico, and the U.S. Virgin Islands are considered U.S. territories (Instructions p.1).
→ Review the list on page 1.
What is a 'tax home' when filing for a move from Puerto Rico?
It is generally your regular or main place of business/employment, but if you don't have one, it is where you regularly live; otherwise, you are an itinerant and the tax home is wherever you work (Instructions p.2).
→ Review definitions on page 2.
How do I prove bona fide residence after moving *from* Puerto Rico?
You must be a U.S. citizen, and your tax home must fit one of the criteria listed above (Instructions p.2).
→ Check requirements on page 2.
What if my move is between two territories (e.g., from Guam)?
The filer must meet specific tests based on whether they are moving *from* or *to* a territory, and whether they satisfy the tax home/closer connection tests for that specific move type (Instructions p.1, Instructions p.2).
→ Determine if you are filing regarding a 'move from' or just meeting the general criteria.
What is my worldwide gross income?
This refers to your total income globally, and it must be more than $75,000 for Form 8898 filing requirements (Instructions p.1).
→ Check Line 3a on Form 8898.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- A penalty of $1,000 may apply if Form 8898 is not filed correctly, unless reasonable cause and no willful neglect are shown (Instructions p.1).
Questions about IRS Form 8898
What is IRS Form 8898 used for?
This form tells the Internal Revenue Service (IRS) when you started or stopped living permanently (bona fide residence) in a specific U.S. territory. You must file it if your worldwide income for that year was more than $75,000 and you meet residency criteria.
Who must file IRS Form 8898?
An individual must file Form 8898 for the tax year when they meet two conditions: their worldwide gross income is over $75,000, and they meet a specific residency status change.
What information does IRS Form 8898 require?
Part I collects general information, such as whether you began or ceased bona fide residence, while Part II details your presence in the U.S. or U.S. Territory; lines 3a and 4a/4b capture income amounts and exact move dates.
When is IRS Form 8898 due?
Form 8898 must be filed by the due date (including extensions) for filing Form 1040.
Where do I file IRS Form 8898?
Mail the form to the Internal Revenue Service at 3651 S. IH 35 MS 4301 AUSC, Austin, TX 78741; it can also be completed and submitted online via IRS.gov/MobileFriendlyForms.
How do I complete IRS Form 8898?
First, check the box on Part I (a for began, b for ceased) and enter the tax year. Then, fill out your name, SSN, and addresses before/after the change. Finally, complete the relevant lines in Part II with income amounts and exact move dates.
What happens if IRS Form 8898 is filed incorrectly?
If required to file Form 8898 but you fail to submit it or include incorrect information, a penalty of $1,000 may apply unless reasonable cause and not willful neglect are shown.
Should I send Form 8898 with my tax return?
No, do not file it *with* your tax return; instead, do not send your tax return to the address listed for filing this form (Instructions p.1). Check instructions on page 1.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.