Instructions For Form 8898 (Page 3 of 4) in pdf

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present for more days in the

Days you were in the United States

School defined. The term “school”

possession than in the United States

serving as an elected representative of

includes elementary schools, junior and

during the tax year. See the instructions

a possession, or serving full time as an

senior high schools, colleges,

for line 8 under Specific Instructions,

elected or appointed official or

universities, and technical, trade, and

later, for the definition of earned income

employee of the government of the

mechanical schools. It does not include

from U.S. sources.

possession (or any of its political

on-the-job training courses,

5. You had no significant connection

subdivisions).

correspondence schools, and schools

offering courses only through the

(defined later) to the United States

Qualified medical treatment. This

during the tax year.

Internet.

is medical treatment provided by (or

Significant connection. You have a

under the supervision of) a physician

significant connection to the United

If you are a nonresident alien,

for an illness, injury, impairment, or

States if:

see Special rule for nonresident

physical or mental condition. The

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You have a permanent home

aliens, later.

treatment must involve:

CAUTION

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(defined later) in the United States,

A period of inpatient care (requiring

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You are registered to vote in any

Days of presence in the United

an overnight stay) in a hospital or

political subdivision of the United

States or U.S. possession.

hospice and any period immediately

States, or

Generally, you are treated as being

before or after that inpatient care to the

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You have a spouse or child under 18

present in the United States or in the

extent it is medically necessary, or

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whose principal home is in the United

possession on any day that you are

A temporary period of inpatient care

States. For this purpose —

physically present in that location at

(requiring an overnight stay) in a

any time during the day. If, during a

1. A spouse does not include a

residential medical care facility for

single day, you were physically present

medically necessary rehabilitation

spouse from whom you are legally

in the United States and a possession,

services.

separated under a decree of divorce or

that day is counted as a day of

separate maintenance.

You must keep records of your

presence in the possession. If, during a

2. The child must be your son,

qualified medical treatment. For details

single day, you were physically present

daughter, stepchild, foster child,

on the records you must keep, see

in two possessions, that day is counted

adopted child, or a child lawfully placed

Pub. 570, Tax Guide for Individuals

as a day of presence in the possession

with you for legal adoption. But a child

With Income From U.S. Possessions.

in which you have your tax home.

does not include:

Charitable sports event. A

a. A child who lives in the United

Count the following days as days of

charitable sports event is one that

States with a custodial parent under a

presence in the possession for

meets the following conditions.

custodial decree or multiple support

purposes of the presence test. Do not

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The main purpose is to benefit a

agreement, or

count them as days of presence in the

qualified charitable organization.

b. A child who is in the United

United States.

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The entire net proceeds go to that

States as a student (defined earlier).

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Days you were outside the

charitable organization.

Permanent home. A permanent

possession to receive (or to accompany

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Volunteers perform substantially all

home generally includes

on a full-time basis a parent, spouse, or

the work.

accommodations such as a house, an

child who is receiving) qualified medical

apartment, or a furnished room that is

treatment (defined later). For this

In figuring the days of presence in the

available at all times, continuously and

purpose, the child must be your son,

United States, you can exclude only the

not solely for short stays. However, if

daughter, stepchild, foster child,

days on which you actually competed in

you or your spouse owns the dwelling

adopted child, or a child lawfully placed

a sports event. You cannot exclude the

unit and rents it to someone else during

with you for legal adoption.

days on which you were in the United

the tax year, the dwelling unit is not

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Days you were outside the

States to practice for the event, to

your permanent home unless, during

possession because you left or were

perform promotional or other activities

that tax year, you use some part of it for

unable to return to the possession

related to the event, or to travel

personal purposes for more than the

during any 14-day period within which a

between events.

greater of:

major disaster occurred in the

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14 days, or

possession that was declared a

For a listing of most qualified

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10% of the days the property is

disaster area by the President.

organizations, go to IRS.gov

TIP

rented to others at a fair rental price.

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Days you were outside the

and click on Charities &

Generally, the rental property is

possession because you left or were

Non-Profits at the top of the page.

considered used for personal purposes

unable to return to the possession

Student defined. To qualify as a

on any day it is not being rented to

during any period for which a

student, you must be, during some part

someone else at fair rental value for the

mandatory evacuation order was in

of each of 5 calendar months during the

entire day or is used by you, a family

effect for the area in the possession

calendar year (not necessarily

member, or anyone else who has an

where you resided.

consecutive):

interest in the property. The rental

property is not considered used for

Do not count the following days as

1. A full-time student at a school

personal purposes on any day on which

days of presence in the United States

that has a regular teaching staff, course

the principal purpose for using the

for purposes of the presence test.

of study, and regularly enrolled body of

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property is to do repair or maintenance

Days you were in the United States

students in attendance, or

work. For more information on

for less than 24 hours when you were

2. A student taking a full-time,

determining whether the rental property

traveling between two places outside

on-farm training course given by a

was used for personal purposes, see

the United States.

school described in (1) above or a

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Pub. 570.

Days you were temporarily present in

state, county, or local government.

the United States as a professional

Special rule for nonresident aliens.

athlete to compete in a charitable

Full-time student defined. A

The presence test does not apply to

sports event (defined later).

full-time student is a person who is

nonresident aliens. Instead,

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Days you were temporarily in the

enrolled for the number of hours or

nonresident aliens must meet the

United States as a student (defined

courses the school considers to be

substantial presence test discussed in

later).

full-time attendance.

chapter 1 of Pub. 519, U.S. Tax Guide

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Instructions for Form 8898 (12-2011)

Instructions For Form 8898 Page 3

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