Instructions For Form 8898 (March 2006) Page 3
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Days you were outside the possession
described in (1) above or a state, county,
about a Closer Connection to a Foreign
because you left or were unable to return
or local government.
Country.
to the possession during any period for
Full-time student defined. A full-time
which a mandatory evacuation order was
in effect for the area in the possession
student is a person who is enrolled for the
Specific Instructions
where you resided.
number of hours or courses the school
Unless otherwise specified, answers to
considers to be full-time attendance.
Do not count the following days as
questions seeking information for a tax
School defined. The term “school”
days of presence in the United States for
year generally refer to the tax year in
includes elementary schools, junior and
purposes of the presence test.
which you became (or ceased to be) a
•
senior high schools, colleges, universities,
Days you were in the United States for
bona fide resident.
and technical, trade, and mechanical
less than 24 hours when you were
Name and social security number
schools. It does not include on-the-job
traveling between two places outside the
(SSN). If you file a joint return, enter only
training courses, correspondence
United States.
•
the name and SSN of the spouse whose
schools, and Internet schools.
Days you were temporarily present in
information is being reported on Form
the United States as a professional
Significant connection. You have a
8898. If both you and your spouse are
athlete to compete in a charitable sports
significant connection to the United States
required to file Form 8898, file a separate
event (defined later).
if:
•
Form 8898 for each of you.
Days you were temporarily in the
1. You have a permanent home
United States as a student (defined later).
Line 1
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(defined later) in the United States,
Days you were in the United States
2. You are registered to vote in any
Check box a or b, whichever applies, and
serving as an elected representative of a
political subdivision of the United States,
enter the tax year you became or ceased
possession, or serving full time as an
or
to be a bona fide resident of a U.S.
elected or appointed official or employee
3. You have a spouse or child under
possession in the line provided.
of the government of the possession (or
18 whose principal home is in the United
any of its political subdivisions).
Example. Mr. Grey, a U.S. citizen,
States. For this purpose —
moved from New York to the U.S. Virgin
Qualified medical treatment. This is
a. A spouse does not include a
Islands on March 1, 2005. He chooses to
medical treatment provided by (or under
spouse from whom you are legally
use the test for tax years ending after
the supervision of) a physician for an
separated under a decree of divorce or
January 31, 2006. He meets the tax home
illness, injury, impairment, or physical or
separate maintenance.
and closer connection tests under the
mental condition. The treatment must
b. The child must be your son,
exception for year of the move. He also
involve:
daughter, stepchild, foster child, adopted
•
meets the presence test for 2005. Thus,
A period of inpatient care (requiring an
child, or a child lawfully placed with you
he became a bona fide resident of the
overnight stay) in a hospital or hospice
for legal adoption. But a child does not
U.S. Virgin Islands in 2005. He checks
and any period immediately before or
include:
box a on line 1 and enters ‘‘2005’’ on the
after that inpatient care to the extent it is
i. A child who lives in the United
line provided.
medically necessary, or
•
States with a custodial parent under a
A temporary period of inpatient care
Line 2
custodial decree or multiple support
(requiring an overnight stay) in a
agreement, or
residential medical care facility for
If you are not a U.S. citizen, you are
ii. A child who is in the United States
medically necessary rehabilitation
either a nonresident alien or resident alien
as a student (defined earlier).
services.
of the United States. You are considered
a resident alien of the United States for
Permanent home. A permanent
You must keep records of your
U.S. tax purposes if you meet either the
home generally includes accommodations
qualified medical treatment. For details on
green card test or the substantial
such as a house, an apartment, or a
the records you must keep, see Pub. 570,
presence test for the calendar year
furnished room that is available at all
Tax Guide for Individuals With Income
(January 1 through December 31). If you
times, continuously and not solely for
From U.S. Possessions.
do not meet either of those tests, you are
short stays. However, if you or your
considered a nonresident alien. For more
Charitable sports event. A charitable
spouse owns the dwelling unit and rents it
information about these tests, get Pub.
sports event is one that meets the
to someone else during the tax year, the
519.
following conditions.
dwelling unit is not your permanent home
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The main purpose is to benefit a
unless, during that tax year, you use
Line 4
qualified charitable organization.
some part of it for personal purposes for
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The entire net proceeds go to charity.
If you checked line 1, box a, enter on line
more than the greater of:
•
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Volunteers perform substantially all the
4a the exact date (month/day/year) you
14 days, or
•
work.
moved to a possession to establish bona
10% of the days the property is rented
fide residence. If you checked line 1, box
to others at a fair rental price.
See Pub. 78 for a listing of most qualified
b, enter on line 4b the exact date (month/
Generally, the rental property is
organizations. You can access Pub. 78
day/year) you moved from the possession
considered used for personal purposes
on the IRS website at under
to end bona fide residence.
on any day it is used by you, a family
Charities and Non-Profits. In figuring the
member, or anyone else who has an
Example. Mr. Grey, a U.S. citizen,
days of presence in the United States,
interest in the property. The rental
moved from New York to the U.S. Virgin
you can exclude only the days on which
property is not considered used for
Islands on March 1, 2005. Mr. Grey would
you actually competed in a sports event.
personal purposes on any day on which
enter “March 1, 2005” on line 4a.
You cannot exclude the days on which
the principal purpose for using the
you were in the United States to practice
Line 7
property is to do repair or maintenance
for the event, to perform promotional or
work. For more information on
Earned income is wages, salaries,
other activities related to the event, or to
determining whether the rental property
professional fees, and other amounts
travel between events.
was used for personal purposes, see
received as compensation for personal
Pub. 570.
Student defined. To qualify as a
services actually rendered, including the
student, you must be, during some part of
Special rule for nonresident aliens.
fair market value of all remuneration paid
each of 5 calendar months during the
The presence test does not apply to
in any medium other than cash.
calendar year (not necessarily
nonresident aliens. Instead, nonresident
Professional fees include all fees received
consecutive):
aliens must meet the substantial
by an individual engaged in a professional
1. A full-time student at a school that
presence test discussed in chapter 1 of
occupation (such as doctor or lawyer) in
has a regular teaching staff, course of
Pub. 519, U.S. Tax Guide for Aliens. In
the performance of professional activities.
study, and regularly enrolled body of
that discussion, substitute the name of
The source of your earned income is the
students in attendance, or
the possession for “United States” and
place where you perform the services for
2. A student taking a full-time, on-farm
“U.S.” wherever they appear. Also
which you received the income. For
training course given by a school
disregard the discussion in that chapter
example, earned income is from U.S.
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