Instructions For Form 8898 printable pdf download

Instructions for Form 8898

Department of the Treasury

Internal Revenue Service

(Rev. December 2011)

For use with Form 8898 (Rev. January 2007)

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

Possession

Penalty for Not Filing

resident of a U.S. possession after a

Section references are to the Internal

tax year for which you filed a U.S.

Revenue Code unless otherwise noted.

Form 8898

income tax return as a citizen or

General Instructions

resident of the United States but not as

If you are required to file Form 8898 for

a bona fide resident of the possession.

any tax year, and you fail to file it or do

What’s New

b. You are a citizen or resident of

not include all the information required

the United States who takes the

by the form or the form includes

New filing address. Form 8898

position for U.S. tax purposes that you

incorrect information, you may be

should be filed at the new address

ceased to be a bona fide resident of a

subject to a penalty of $1,000, unless it

provided for the Internal Revenue

U.S. possession after a tax year for

is shown that such failure is due to

Service Center in Philadelphia, PA. See

which you filed an income tax return

reasonable cause and not willful

When and Where To File, later.

(with the IRS, the possession tax

neglect. This is in addition to any

authorities, or both) as a bona fide

criminal penalty that may be imposed.

Military Spouses Residency Relief

resident of the possession.

Act. Under the Military Spouses

Bona Fide Residence

c. You take the position for U.S. tax

Residency Relief Act (MSRRA), the

purposes that you became a bona fide

civilian spouse who accompanies an

resident of Puerto Rico or American

active duty member of the U.S. Armed

You are a bona fide resident of a U.S.

Samoa after a tax year for which you

Forces (servicemember) to a new

possession if you:

•

were required to file an income tax

military duty station in one of 50 states,

Do not have a tax home outside the

return as a bona fide resident of the

the District of Columbia, or a U.S.

possession,

•

U.S. Virgin Islands, Guam, or the

possession may choose to keep his or

Do not have a closer connection to

CNMI.

her prior residence or domicile for tax

the United States or to a foreign

purposes. See Special rule for civilian

country than to the possession, and

•

spouse of active duty member of the

Meet the presence test (defined

When figuring whether your

U.S. Armed Forces, later.

later).

worldwide gross income is more

Special rule for members of the U.S.

Future developments. The IRS has

than $75,000, do not include

CAUTION

Armed Forces. If you are a member

created a page on IRS.gov for more

any of your spouse’s income. If both

of the U.S. Armed Forces who qualified

information about Form 8898, at

you and your spouse are required to file

as a bona fide resident of the

Information

Form 8898, file a separate Form 8898

possession in an earlier tax year, your

about any future developments

for each of you.

absence from that possession during

affecting Form 8898 (such as legislation

Worldwide gross income. Worldwide

the current tax year in compliance with

enacted after we release it) will be

gross income means all income you

military orders will not affect your status

posted on that page.

received in the form of money, goods,

as a bona fide resident. Likewise, being

Purpose of Form

property, and services, including any

in a possession solely in compliance

income from sources outside the United

with military orders will not qualify you

Use Form 8898 to notify the IRS that

States (even if you may exclude part or

as a bona fide resident of that

you became or ceased to be a bona

all of it) and before any deductions,

possession.

fide resident of a U.S. possession in

credits, or rebates.

Special rule for civilian spouse of

accordance with section 937(c). See

active duty member of the U.S.

Bona Fide Residence, later. For this

Example. You moved to the CNMI

Armed Forces. If you are the civilian

purpose, the following are considered

in December 2010 but did not become

spouse of an active duty

U.S. possessions: American Samoa,

a bona fide resident of that possession

servicemember, under MSRRA you can

Guam, the Commonwealth of the

until the 2011 tax year. You must file

choose to keep your prior residence or

Northern Mariana Islands (CNMI), the

Form 8898 for the 2011 tax year if your

domicile for tax purposes (tax

Commonwealth of Puerto Rico, and the

worldwide gross income for that year is

residence) when accompanying the

U.S. Virgin Islands.

more than $75,000.

servicemember spouse, who is

Who Must File

relocating under military orders, to a

When and Where To File

new military duty station in one of the

You must file Form 8898 for the tax

50 states, the District of Columbia, or a

File Form 8898 by the due date

year in which you meet both of the

U.S. possession. You and your spouse

(including extensions) for filing Form

following conditions:

must have the same tax residence. If

1040 or Form 1040NR. File the form by

1. Your worldwide gross income

you choose to keep your prior tax

itself at the following address:

(defined later) in that tax year is more

residence after such a relocation, the

Department of the Treasury

than $75,000, and

source of income for services

Internal Revenue Service Center

2. You meet one of the following:

performed (for example, wages or

Philadelphia, PA 19255-0549

a. You take a position for U.S. tax

self-employment) by you is considered

purposes that you became a bona fide

to be (the jurisdiction of) the prior tax

Oct 25, 2011

Cat. No. 39789W

Instructions For Form 8898

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