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Line 3b. We moved line 3 to line 3b. Special rule for members of the U.S.
Worldwide gross income. Worldwide Armed Forces. If you are a member of
gross income means all income you the U.S. Armed Forces who qualified as
General Instructions received in the form of money, goods, a bona fide resident of the possession in
property, and services, including any an earlier tax year, your absence from
Purpose of Form income from sources outside the United that possession during the current tax
Use Form 8898 to notify the IRS that States (even if you may exclude part or year in compliance with military orders
you became or ceased to be a bona fide all of it) and before any deductions, will not affect your status as a bona fide
resident of a U.S. possession in credits, or rebates. resident. Likewise, being in a
accordance with section 937(c). See Example 1. You are a U.S. citizen possession solely in compliance with
Bona Fide Residence, later. For this who moved to the CNMI in December military orders will not qualify you as a
purpose, the following are considered 2021 but did not become a bona fide bona fide resident of that possession.
U.S. possessions: American Samoa, resident of that possession until the Special rule for civilian spouse of
Guam, the Commonwealth of the 2022 tax year. You must file Form 8898 active duty member of the U.S.
Northern Mariana Islands (CNMI), the for the 2022 tax year if your worldwide Armed Forces. If you are the civilian
Commonwealth of Puerto Rico, and the gross income for that year is more than spouse of an active duty service
U.S. Virgin Islands. $75,000. member, under the Military Spouses
Residency Relief Act (MSRRA), you can
Who Must File When and Where To File choose to keep your prior residence or
You must file Form 8898 for the tax year File Form 8898 by the due date domicile for tax purposes (tax
in which you meet both of the following (including extensions) for filing Form residence) when accompanying the
conditions. 1040. File the form by mailing it to the servicemember spouse, who is
1. Your worldwide gross income following address. relocating under military orders, to a
(defined later) in that tax year is more new military duty station in one of the 50
than $75,000. Internal Revenue Service states, the District of Columbia, or a
3651 S. IH 35 U.S. possession. You and your spouse
2. You meet one of the following. MS 4301AUSC must have the same tax residence. If
a. You take a position for U.S. tax Austin, TX 78741 you choose to keep your prior tax
purposes that you became a bona fide residence after such a relocation, the
resident of a U.S. possession after a tax source of income for services performed
year for which you filed a U.S. income Do not file Form 8898 with your
tax return. Do not send your tax (for example, wages or
tax return as a citizen or resident of the ! return to the address above. self-employment) by you is considered
United States but not as a bona fide CAUTION
to be (the jurisdiction of) the prior tax
resident of the possession. residence. As a result, the amount of
Penalty for Not
b. You are a citizen or resident of income tax withholding (from Form(s)
the United States who takes the position Filing Form 8898 W-2, Wage and Tax Statement) that you
for U.S. tax purposes that you ceased to If you are required to file Form 8898 for are able to claim on your federal return,
be a bona fide resident of a U.S. any tax year, and you fail to file it or do as well as the need to file a state or U.S.
possession after a tax year for which not include all the information required possession return, may be affected. For
you filed an income tax return (with the by the form or the form includes more information, see:
IRS, the possession tax authorities, or incorrect information, you may be • Notice 2010-30, available at
both) as a bona fide resident of the subject to a penalty of $1,000, unless it IRS.gov/irb/
possession. is shown that such failure is due to 2010-18_IRB#NOT-2010-30;