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School defined. The term “school”

was used for personal purposes, see

the possession to end bona fide

includes elementary schools, junior and

Pub. 570.

residence.

senior high schools, colleges,

Example. Mr. Grey, a U.S. citizen,

Special rule for nonresident aliens.

universities, and technical, trade, and

moved from New York to the U.S. Virgin

The presence test does not apply to

mechanical schools. It does not include

Islands on March 1, 2016. Mr. Grey

nonresident aliens. Instead, nonresident

on-the-job training courses,

would enter “March 1, 2016” on line 4a.

aliens must meet the substantial

correspondence schools, and schools

presence test discussed in chapter 1 of

offering courses only through the

Line 6

Pub. 519. In that discussion, substitute

Internet.

the name of the possession for “United

See

Days of presence in the United

Significant connection. You have a

States” and “U.S.” wherever they

States or U.S.

possession, earlier, for

significant connection to the United

appear. Also disregard the discussion in

information on counting days of

States if:

that chapter about a Closer Connection

presence in the possession.

You have a permanent home (defined

to a Foreign Country.

Line 8

later) in the United States,

Specific Instructions

You are registered to vote in any

Earned income is wages, salaries,

political subdivision of the United

professional fees, and other amounts

States, or

Unless otherwise specified, answers to

received as compensation for personal

You have a spouse or child under 18

questions seeking information for a tax

services actually rendered, including the

whose principal home is in the United

year generally refer to the tax year in

fair market value of all earnings paid in

States. For this purpose—

which you became (or ceased to be) a

any medium other than cash.

bona fide resident.

1. A spouse does not include a

Professional fees include all fees

spouse from whom you are legally

received by an individual engaged in a

Name and social security number

separated under a decree of divorce or

professional occupation (such as doctor

(SSN). If you file a joint return, enter

separate maintenance.

or lawyer) in the performance of

only the name and SSN of the spouse

professional activities. See chapter 2 of

2. The child must be your son,

whose information is being reported on

Pub. 570 for information to determine if

daughter, stepchild, foster child,

Form 8898. If both you and your spouse

you have any earned income from U.S.

adopted child, or a child lawfully placed

are required to file Form 8898, file a

sources.

with you for legal adoption. But a child

separate Form 8898 for each of you.

does not include:

Lines 12 and 13

Line 1

a. A child who lives in the United

See

Permanent

home, earlier. If you

States with a custodial parent under a

Check line 1, box a or b, whichever

have more than one home, your

custodial decree or multiple support

applies, and enter the tax year you take

principal permanent home is ordinarily

agreement, or

the position that you became or ceased

the permanent home you live in most of

to be a bona fide resident of a U.S.

b. A child who is in the United

the time.

possession.

States as a student (defined earlier).

Example. Mr. Grey, a U.S. citizen,

Line 14

Permanent home. A permanent

moved from New York to the U.S. Virgin

home generally includes

Your immediate family means your

Islands on March 1, 2016. To take the

accommodations such as a house, an

spouse and minor children.

position that he became a bona fide

apartment, or a furnished room that is

resident of the U.S. Virgin Islands in

Line 22

available at all times, continuously and

2016, Mr. Grey checks box a on line 1

not solely for short stays. However, if

Under state law, a homestead

and enters "2016" on the line provided.

you or your spouse owns the dwelling

exemption may:

unit and rents it to someone else during

Line 2

1. Protect the owner of real property

the tax year, the dwelling unit is not your

from a forced sale or seizure of the

If you are not a U.S. citizen, you are

permanent home unless, during that tax

property from creditors (for example, in

either a nonresident alien or resident

year, you use some part of it for

a bankruptcy proceeding), or

alien of the United States. You are

personal purposes for more than the

considered a resident alien of the

greater of:

2. Provide a reduction in state or

United States for U.S. tax purposes if

14 days, or

local real property taxes to qualified

you meet either the green card test or

10% of the days the property is

homeowners.

the substantial presence test for the

rented to others at a fair rental price.

In some states, for individuals to avail

calendar year (January 1 through

Generally, the rental property is

themselves of these privileges, state

December 31). If you do not meet either

considered used for personal purposes

laws require a designation of the

of those tests, you are considered a

on any day it is not being rented to

homestead property, the filing or

nonresident alien. For more information

someone else at fair rental value for the

recordation of a declaration to make the

about these tests, see Pub. 519.

entire day or is used by you, a family

exemption operative, or an application

member, or anyone else who has an

Line 4

for the homestead tax exemption. If

interest in the property. The rental

either of the following apply, answer

property is not considered used for

If you checked line 1, box a, enter on

“Yes” on line 22 and indicate the state in

personal purposes on any day on which

line 4a the exact date (month/day/year)

which such designation, declaration,

the principal purpose for using the

you moved to a possession to establish

recordation, application, or property tax

property is to do repair or maintenance

bona fide residence. If you checked

exemption was made.

work. For more information on

line 1, box b, enter on line 4b the exact

determining whether the rental property

date (month/day/year) you moved from

Instructions for Form 8898 (122016)

Instructions For Form 8898 - Statement For Individuals Who Begin Or End Bona Fide Residence In A U.s. Possession - 2016 Page 4

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