Instructions For Form 8898 - Statement For Individuals Who Begin Or End Bona Fide Residence Page 3
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4physically present in the United States
residential medical care facility for
3. You have a spouse or child under
and a possession, that day is counted
medically necessary rehabilitation
18 whose principal home is in the
as a day of presence in the possession.
services.
United States. For this purpose —
If, during a single day, you were
a. A spouse does not include a
You must keep records of your
physically present in two possessions,
spouse from whom you are legally
qualified medical treatment. For details
that day is counted as a day of
separated under a decree of divorce or
on the records you must keep, see
presence in the possession in which
separate maintenance.
Pub. 570, Tax Guide for Individuals
you have your tax home.
b. The child must be your son,
With Income From U.S. Possessions.
daughter, stepchild, foster child,
Count the following days as days of
Charitable sports event. A
adopted child, or a child lawfully placed
presence in the possession for
charitable sports event is one that
with you for legal adoption. But a child
purposes of the presence test. Do not
meets the following conditions.
does not include:
count them as days of presence in the
•
The main purpose is to benefit a
United States.
i. A child who lives in the United
•
qualified charitable organization.
Days you were outside the
States with a custodial parent under a
•
The entire net proceeds go to charity.
possession to receive (or to accompany
custodial decree or multiple support
•
Volunteers perform substantially all
on a full-time basis a parent, spouse, or
agreement, or
the work.
child who is receiving) qualified medical
ii. A child who is in the United
treatment (defined later). For this
States as a student (defined earlier).
In figuring the days of presence in the
purpose, the child must be your son,
United States, you can exclude only the
Permanent home. A permanent
daughter, stepchild, foster child,
days on which you actually competed in
home generally includes
adopted child, or a child lawfully placed
a sports event. You cannot exclude the
accommodations such as a house, an
with you for legal adoption.
•
days on which you were in the United
apartment, or a furnished room that is
Days you were outside the
States to practice for the event, to
available at all times, continuously and
possession because you left or were
perform promotional or other activities
not solely for short stays. However, if
unable to return to the possession
related to the event, or to travel
you or your spouse owns the dwelling
during any 14-day period within which a
between events.
unit and rents it to someone else during
major disaster occurred in the
the tax year, the dwelling unit is not
possession that was declared a
See Pub. 78 for a listing of most
your permanent home unless, during
disaster area by the President.
•
TIP
qualified organizations. You can
that tax year, you use some part of it for
Days you were outside the
access Pub. 78 on the IRS
personal purposes for more than the
possession because you left or were
website at under Charities
greater of:
unable to return to the possession
•
and Non-Profits.
14 days, or
during any period for which a
•
10% of the days the property is
mandatory evacuation order was in
Student defined. To qualify as a
rented to others at a fair rental price.
effect for the area in the possession
student, you must be, during some part
Generally, the rental property is
where you resided.
of each of 5 calendar months during the
considered used for personal purposes
calendar year (not necessarily
Do not count the following days as
on any day it is not being rented to
consecutive):
days of presence in the United States
someone else at fair rental value for the
1. A full-time student at a school
for purposes of the presence test.
entire day or is used by you, a family
•
that has a regular teaching staff, course
Days you were in the United States
member, or anyone else who has an
of study, and regularly enrolled body of
for less than 24 hours when you were
interest in the property. The rental
students in attendance, or
traveling between two places outside
property is not considered used for
the United States.
2. A student taking a full-time,
personal purposes on any day on which
•
Days you were temporarily present in
on-farm training course given by a
the principal purpose for using the
school described in (1) above or a
the United States as a professional
property is to do repair or maintenance
state, county, or local government.
athlete to compete in a charitable
work. For more information on
sports event (defined later).
determining whether the rental property
•
Days you were temporarily in the
Full-time student defined. A
was used for personal purposes, see
United States as a student (defined
full-time student is a person who is
Pub. 570.
later).
enrolled for the number of hours or
Special rule for nonresident aliens.
•
Days you were in the United States
courses the school considers to be
The presence test does not apply to
serving as an elected representative of
full-time attendance.
nonresident aliens. Instead,
a possession, or serving full time as an
nonresident aliens must meet the
School defined. The term “school”
elected or appointed official or
substantial presence test discussed in
includes elementary schools, junior and
employee of the government of the
chapter 1 of Pub. 519, U.S. Tax Guide
senior high schools, colleges,
possession (or any of its political
for Aliens. In that discussion, substitute
universities, and technical, trade, and
subdivisions).
the name of the possession for “United
mechanical schools. It does not include
Qualified medical treatment. This
States” and “U.S.” wherever they
on-the-job training courses,
is medical treatment provided by (or
appear. Also disregard the discussion
correspondence schools, and schools
under the supervision of) a physician
in that chapter about a Closer
offering courses only through the
for an illness, injury, impairment, or
Connection to a Foreign Country.
Internet.
physical or mental condition. The
Significant connection. You have a
treatment must involve:
•
significant connection to the United
A period of inpatient care (requiring
Specific Instructions
States if:
an overnight stay) in a hospital or
hospice and any period immediately
1. You have a permanent home
Unless otherwise specified, answers to
before or after that inpatient care to the
(defined later) in the United States,
questions seeking information for a tax
extent it is medically necessary, or
2. You are registered to vote in any
year generally refer to the tax year in
•
A temporary period of inpatient care
political subdivision of the United
which you became (or ceased to be) a
(requiring an overnight stay) in a
States, or
bona fide resident.
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