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Form 8898: Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession
IRS Form 8898 is a statement used to notify the IRS that an individual began or ended bona‑fide residence in a U.S. territory. It must be filed when worldwide gross income exceeds $75,000 and the change in residence occurs, and is due with the Form 1040 deadline.
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IRS Form 8898 - Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession
IRS Form 8898 is a statement used to notify the IRS that an individual began or ended bona‑fide residence in a U.S. territory. It must be filed when worldwide gross income exceeds $75,000 and the change in residence occurs, and is due with the Form 1040 deadline.
Risk Radar
Scan points- 1Missing the $1,000 penalty for non‑filing is the biggest risk.
- 2Failing to check box a or b on line 1, leaving the residency change unspecified.
- 3Omitting the tax year next to the checked box on line 1.
- 4Not reporting worldwide gross income on line 3a when it exceeds $75,000.
- 5Leaving line 4a or 4b blank, so the move date is missing.
Plain English
Form 8898 tells the IRS that you have moved into or out of a U.S. territory and are claiming bona‑fide resident status. You need to file it when your total income for the year is over $75,000 and you must report the change in residence.
Submission Date
- Filing date: 2024-10-28 22:10:17
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you became or ceased to be a bona fide resident of a U.S. territory in a tax year and your worldwide gross income exceeds $75,000.
- Do not use it when you are filing your tax return; Form 8898 must be filed separately.
- Check Form 1040 instead when you need to file your individual income tax return.
Form selector
Use this form or another form?
Beginning residence in a U.S. territory
Reports the start of bona‑fide residence for tax purposes
✓ Confirm worldwide gross income > $75,000
Ending residence in a U.S. territory
Reports the end of bona‑fide residence for tax purposes
✓ Confirm you no longer meet the residency tests
Potential penalty for non‑filing
Triggers $1,000 penalty if not filed or incomplete
✓ Verify all required information is included
Deadline or filing window
The filing requirement is triggered when you become or cease to be a bona‑fide resident of a U.S. territory and your worldwide gross income exceeds $75,000 for that year. The form must be mailed by the same deadline as your Form 1040 return, and extensions granted for Form 1040 also apply to Form 8898.
Checklist
What you need before filling it out
Signature
Your handwritten signature · Form 8898 (signature line)
Date
Date of signing · Form 8898 (date line)
Worldwide gross income amount
Calculation showing income > $75,000 · Tax return or personal records
Bona fide residence status
Statement of beginning or ending residence · Instructions p.1 and p.2
Penalty acknowledgment
Understanding of $1,000 penalty clause · Instructions p.1
Before you submit
- 1Verify worldwide gross income exceeds $75,000
- 2Confirm you became or ceased bona fide residence in a U.S. territory
- 3Ensure you are not filing Form 8898 with your tax return
- 4Enter the correct mailing address: IH 35 MS 4301 AUSC Austin, TX 78741
- 5Complete all required fields on Form 8898
- 6Sign the form under penalties of perjury
- 7Date the signature line
- 8Submit via the IRS mobile‑friendly online form or mail to the address above
- 9Retain a copy of the completed form for your records
How to file this form
- 1Calculate worldwide gross income and confirm it exceeds $75,000
- 2Determine the tax year you began or ended bona fide residence in a U.S. territory
- 3Complete Form 8898 with the required information
- 4Sign and date the form under penalties of perjury
- 5Submit the form electronically using the mobile‑friendly version or mail to the IRS address
- 6Keep a copy of the submitted form and any confirmation of receipt
Known limitations
- 1Does not apply if worldwide gross income is $75,000 or less
- 2Does not apply when you have not changed bona‑fide residence in a U.S. territory
- 3Does not apply if you file the form together with your tax return
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
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Fillable formOpen in Editor->Form 8898 (Rev. October 2024) is the current edition; the instructions point to IRS.gov/Form8898 for the latest information and note that the term “possession” was replaced with “territory”.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. October 2024
- Fee — Not stated in the official source
- Mailing address — confirm IH 35 MS 4301 AUSC Austin, TX 78741
- Signature — confirm you sign under penalties of perjury
- Online option — verify the mobile‑friendly version is available at IRS.gov/MobileFriendlyForms
Quick Facts
Downloads
After you file
- 1Store the signed Form 8898 with your tax records for at least three years
- 2Watch for any IRS notice regarding the $1,000 penalty
- 3If an error is discovered, file an amended Form 8898 promptly
- 4Retain proof of mailing or electronic submission confirmation
- 5Update your records if your residency status changes again
Sources
- SRCInstructions p.1 — revision date is October 2024
- SRCInstructions p.1 — latest information page is IRS.gov/Form8898
- SRCInstructions p.1 — term “possession” replaced with “territory”
- SRCInstructions p.1 — purpose: notify IRS of beginning or ending bona‑fide residence in a U.S. territory
- SRCInstructions p.1 — filing requirement: worldwide gross income > $75,000
- SRCInstructions p.1 — do not file Form 8898 with your tax return
- SRCInstructions p.1 — penalty for failure to file is $1,000 unless reasonable cause
- SRCInstructions p.2 — residency tests for moving from or to a territory
- SRCForm p.2 — signature line under penalties of perjury
- SRCInstructions p.1 — mailing address: IH 35 MS 4301 AUSC Austin, TX 78741
- SRCNot stated in the official source — verify on the agency site
Common confusion points
Do I file Form 8898 with my tax return?
The instructions say not to file it with your tax return.
→ Verify you are sending it separately to the address provided.
What if my worldwide income is exactly $75,000?
The filing threshold is “more than $75,000”.
→ Confirm your income exceeds $75,000, not equal.
Do I need to attach supporting documents?
The form itself does not require attachments, but false or missing information can trigger penalties.
→ Ensure all statements on the form are accurate.
Can I use the paper form if I submit online?
The mobile‑friendly version is an alternative to the paper form.
→ Choose either the online submission or mail the paper form.
Is the penalty always $1,000?
The penalty is $1,000 unless you show reasonable cause and not willful neglect.
→ Keep documentation of any reasonable cause.
What defines a U.S. territory for this form?
The instructions list American Samoa, Guam, CNMI, Puerto Rico, and the U.S. Virgin Islands.
→ Verify your location is one of the listed territories.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1040 – filing without the required Form 8898 may result in a $1,000 penalty.
Questions about IRS Form 8898
What is IRS Form 8898 used for?
Form 8898 tells the IRS that you have moved into or out of a U.S. territory and are claiming bona‑fide resident status. You need to file it when your total income for the year is over $75,000 and you must report the change in residence.
Who must file IRS Form 8898?
You must file Form 8898 if your worldwide gross income for the tax year is more than $75,000 and you either became or ceased to be a bona‑fide resident of a U.S. territory.
What information does IRS Form 8898 require?
The form collects the tax year, the territory, your worldwide gross income (line 3a), the three‑year average income (line 3b), and the exact date you moved to or from the territory (line 4a or 4b).
When is IRS Form 8898 due?
File Form 8898 by the due date for Form 1040, including any extensions granted for that return.
Where do I file IRS Form 8898?
Mail the completed form to Internal Revenue Service 3651 S. IH 35 MS 4301 AUSC Austin, TX 78741. Do not send it with your tax return; an online mobile‑friendly version is also available at IRS.gov/MobileFriendlyForms.
How do I complete IRS Form 8898?
Start with Part I, checking box a if you began residence or box b if you ceased residence, and enter the tax year and territory. Enter your worldwide gross income on line 3a and calculate the three‑year average for line 3b. In Part II, provide the exact move date on line 4a or 4b as appropriate. Sign the form, keep a copy, and mail it to the address above or submit it electronically via the mobile‑friendly version.
What happens if IRS Form 8898 is filed incorrectly?
Failure to file or to provide complete and correct information can result in a $1,000 penalty, plus possible criminal penalties.
Do I file Form 8898 with my tax return?
The instructions say not to file it with your tax return. Verify you are sending it separately to the address provided.
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