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                                  Statement for Individuals Who Begin or End 
Form  8898                          Bona Fide Residence in a U.S. Possession
(Rev. October 2022)                                 See separate instructions.                                                  OMB No. 1545-0074
Department of the Treasury                          Do not file with your tax return. 
Internal Revenue Service          Go to www.irs.gov/Form8898 for instructions and the latest information.
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 
                              a bona fide resident of a U.S. possession in tax year:
b        ceased to be       }
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 
        bona fide residence  .  . . .     . . . . . .  .           .         .     . . .     . .  . . . . .  .      . . . .   .
b       If you checked box b on line 1 above, enter the date (month/day/year) you moved from the possession to end bona 
        fide residence  .   . . . . .     . . . . . .  .           .         .     . . .     . .  . . . . .  .      . . . .   .
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. 37706B             Form 8898 (Rev. 10-2022)



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Form 8898 (Rev. 10-2022)                                                                                                                    Page 2 
Part III      Closer Connection to the United States, Foreign Country, or Possession (continued)
 18  Where was the bank(s) with which you conducted your routine personal banking activities during the tax year located? 
 a                                                                          c 
 b                                                                          d 
 19  Did you conduct business activities in a location other than your tax home? . . . .   .         . . . .    . .   . .     Yes           No 
     If “Yes,” where?
 20a Where was your driver’s license issued? 
 b   If you hold a second driver’s license, where was it issued? 
 21  Were you registered to vote during the tax year? . .      . . .    . . . .    . . .   .         . . . .    . .   . .     Yes           No 
     If “Yes,” where?
 22  Did you claim a homestead exemption for the tax year? See instructions   .    . . .   .         . . . .    . .   . .     Yes           No 
     If “Yes,” where?
 23  When completing official documents, forms, etc., what address did you list as your residence? 

     Note: If you used more than one address, specify the type of documents, forms, etc., and the addresses used. 
 a                                                                        Address 
 b                                                                        Address 
 c                                                                        Address 
 d                                                                        Address 
 e                                                                        Address 
 24  Where did you keep your personal, financial, and legal documents (for example, in the United States, possession, or other country)? 

 25  Where did you derive the majority of your income for the tax year (for example, from the United States, possession, or other country)? 

 26  Did you have any income from U.S. sources for the tax year? See instructions  . . .   .         . . . .    . .   . .     Yes           No 
     If “Yes,” what type(s)? 
 27  Did you have any income from possession sources for the tax year? See instructions  . .         . . . .    . .   . .     Yes           No 
     If “Yes,” what type(s)? 
 28  Where were your investments located (for example, in the United States, possession, or other country)? See instructions. 

Part IV       Source of Income 
 29  During the tax year, did you have an office in the possession from which you conducted a trade or business? .    . .     Yes           No 
     If “Yes,” provide the address of that office and a short description of your trade or business: 

 30  During the tax year, did you receive compensation for personal services? .    . . .   .         . . . .    . .   . .     Yes           No 
     If “Yes,” where did you perform these services? 

 31  During the tax year, did you manufacture an article in the possession for sale to customers?  .   . . .    . .   . .     Yes           No 
 32  Did you sell or exchange appreciated property during the tax year after becoming a resident of the possession?  .  .     Yes           No 
     If “Yes,” provide a short description of the property and the amount of the gain. See instructions. 

 33  If you conducted a trade or business in the possession during the tax year, did that business consist of: 
 a   Receiving rents or royalties for the use of intangible property? . . . . .    . . .   .         . . . .    . .   . .     Yes           No 
 b   Receiving dividends or interest in connection with a banking, financing, or similar business?  .  . . .    . .   . .     Yes           No 
 c   The sale or exchange (outside the possession) of personal property consisting of stock in trade or inventory?  . . .     Yes           No 
Note: If you have any other information to substantiate your closer connection to the United States or the possession, or you wish to explain in more 
detail any of your responses, attach a statement to this form. 
Next: Sign and date below and mail to:  Internal Revenue Service 
                               3651 S. IH-35 
                               MS 4301AUSC 
                               Austin, TX 78741
                Under penalties of perjury, I declare that I have examined this form and the accompanying attachments, and to the best of my knowledge and  belief, 
Sign            they are true, correct, and complete. 
Here 
Keep a copy for 
your records.   Your signature                                                                             Date 
                                                                                                                          Form 8898 (Rev. 10-2022) 






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