Instructions For Form 8898 - Statement For Individuals Who Begin Or End Bona Fide Residence Page 2
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4year you moved from Puerto Rico.
b. Ceased to have a tax home in
You are considered to have a closer
Under this exception, you satisfy the
Puerto Rico.
connection to a possession than to the
bona fide residence test for the tax year
4. You had a closer connection to
United States or to a foreign country if
you moved from Puerto Rico if you
Puerto Rico than to the United States
you have maintained more significant
meet the requirements discussed later
or a foreign country during the part of
contacts with the possession(s) than
under Year of the move from Puerto
the tax year before the date on which
with the United States or foreign
Rico.
3(b) above occurred.
country. Significant contacts that may
be considered include:
Year of the move to the possession.
If you do not meet all of the above
1. The location of:
You satisfy the tax home and closer
requirements, you are not a bona fide
connection tests for the tax year you
resident of Puerto Rico in the year of
a. Your permanent home,
moved to the possession if you meet all
the move under this exception. Instead,
b. Your family,
of the following.
you must meet the requirements
c. Your current social, political,
•
You were not a bona fide resident of
explained next under Tax Home Test,
cultural, professional, or religious
the possession in any of the 3 tax years
Closer Connection Test, and Presence
affiliations,
immediately preceding the tax year of
Test.
d. Where you conduct your routine
the move.
personal banking activities,
•
Tax Home Test
You did not have a tax home outside
e. The jurisdiction in which you hold
the possession during any part of the
Under the tax home test, you generally
a driver’s license, and
final 183 days of the tax year of the
cannot have a tax home outside the
f. Charitable organizations to which
move.
possession during any part of the tax
you contribute.
•
You are a bona fide resident of the
2. The place of residence you
year. Your tax home is your regular or
possession for the 3 tax years
main place of business, employment, or
designate on forms and documents.
immediately following the tax year of
post of duty regardless of where you
the move.
Your connections to the possession
maintain your family home. If you do
If you do not meet all of the above
will be compared to the total of your
not have a regular or main place of
conditions, you do not meet the tax
connections with the United States and
business because of the nature of your
home and closer connection tests
foreign countries. Your answers to the
work or because you are not engaged
under this exception. Instead, you must
questions on Form 8898, Part III, will
in a trade or business, then your tax
meet the requirements explained later
help establish the jurisdiction to which
home is the place where you regularly
under Tax Home Test and Closer
you have a closer connection.
live. If you do not fit either of these
Connection Test.
categories, you are considered an
Presence Test
itinerant and your tax home is wherever
Year of the move from the
You meet the presence test for the tax
you work.
possession. You satisfy the tax home
year if you meet one of the following
and closer connection tests for the tax
Special rules for students and
conditions.
year you moved from American Samoa,
government officials. Disregard the
the CNMI, Guam, or the U.S. Virgin
1. You were present in the
following days when determining
Islands if you meet all of the following.
possession for at least 183 days during
whether you have a tax home outside
•
You were a bona fide resident of the
the tax year.
the possession.
possession for the 3 tax years
•
2. You were present in the
Days you were temporarily in the
immediately preceding the tax year of
possession for at least 549 days during
United States as a student (see
the move.
the 3-year period that includes the
Student defined on page 3).
•
•
You did not have a tax home outside
current tax year and the 2 immediately
Days you were in the United States
the possession during any part of the
preceding tax years. During each year
serving as an elected representative of
first 183 days of the tax year of the
of the 3-year period, you also must be
the possession, or serving full time as
move.
present in the possession for at least
an elected or appointed official or
•
You are not a bona fide resident of
60 days.
employee of the government of the
the possession in any of the 3 tax years
3. You were present in the United
possession (or any of its political
immediately following the tax year of
States for no more than 90 days during
subdivisions).
the move.
the tax year.
Special rule for seafarers. You will
If you do not meet all of the above
4. You had $3,000 or less of earned
not be considered to have a tax home
conditions, you do not meet the tax
income from U.S. sources and were
outside the possession solely because
home and closer connection tests
present for more days in the
you are employed on a ship or other
under this exception. Instead, you must
possession than in the United States
seafaring vessel that is predominantly
meet the requirements explained later
during the tax year. See the instructions
used in local and international waters.
under Tax Home Test and Closer
for line 8 for the definition of earned
For this purpose, a vessel will be
Connection Test.
income from U.S. sources.
considered to be predominantly used in
5. You had no significant connection
Year of the move from Puerto
local and international waters if, during
(defined on page 3) to the United
Rico. You qualify as a bona fide
the tax year, the total amount of time it
States during the tax year.
resident of Puerto Rico for the part of
is used in international water and in
the tax year before the date you moved
water within 3 miles of the possession
If you are a nonresident alien,
from Puerto Rico if you meet all of the
exceeds the total amount of time it is
!
see Special rule for nonresident
following requirements.
used in the territorial water of the
aliens, later.
CAUTION
1. You are a U.S. citizen.
United States, another possession, or
2. You were a bona fide resident of
any foreign country.
Days of presence in the United
Puerto Rico for at least 2 tax years
States or U.S. possession. Generally,
Closer Connection Test
immediately before the tax year of the
you are treated as being present in the
move.
You meet the closer connection test if
United States or in the possession on
3. In the year of the move, you:
you do not have a closer connection to
any day that you are physically present
a. Ceased to be a bona fide
the United States or a foreign country
in that location at any time during the
resident of Puerto Rico, and
than to the U.S. possession.
day. If, during a single day, you were
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