Form 8898: Who Files It When You Move To or From a U.S. Territory
Published November 5, 2026
If you moved to Guam, Puerto Rico, the U.S. Virgin Islands, American Samoa, or the Commonwealth of the Northern Mariana Islands, or you moved away from one, you may need Form 8898. It is a short statement. It tells the IRS that you became or stopped being a bona fide resident of a U.S. territory.
The form is not part of your Form 1040. Most people never need it. This guide explains who does.
Which places count
For this form, the IRS treats five places as U.S. territories: American Samoa, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), the Commonwealth of Puerto Rico, and the U.S. Virgin Islands. The instructions use the word "territory" for all five. Older forms used the word "possession."
You must file if both tests apply
You must file Form 8898 for a tax year when both of these are true:
- Your worldwide gross income is more than $75,000 for that year. Worldwide gross income includes income from outside the United States, even if part of it is excluded. It is counted before deductions and credits.
- You take one of two positions for U.S. tax purposes. First, that you became a bona fide resident of a territory after a year when you filed as a U.S. citizen or resident, not as a territory resident. Second, that you stopped being a bona fide resident after a year when you filed as a territory resident.
IRS: Instructions for Form 8898 (Rev. October 2024)
What bona fide residence means
You are a bona fide resident of a territory if you meet three things. You do not have a tax home outside the territory. You do not have a closer connection to the United States or to a foreign country than to the territory. You meet the presence test described in the instructions. The instructions also have a special rule for members of the U.S. Armed Forces.
These are the IRS's terms. Whether you meet them depends on your facts, and the instructions walk through the details.
How and when to file
- File Form 8898 by the due date of your Form 1040, including extensions.
- Mail it to the IRS address listed in the instructions. Do not attach it to your tax return.
- The IRS also has an online version of the form. The instructions point to IRS.gov/MobileFriendlyForms.
The penalty
If you must file and you do not, or the form is incomplete or wrong, the penalty is $1,000. The IRS can waive it if you show reasonable cause and no willful neglect. The penalty is in addition to any criminal penalty that may apply.
A simple example
Suppose you filed your return for last year as a U.S. citizen living on the mainland. Then you moved to Guam and became a bona fide Guam resident in the middle of this year. Your worldwide gross income that year is $90,000. You take the position that you became a territory resident. Both tests point to a Form 8898 filing for that year.
If your income that year is $60,000, the first test is not met, so you would not file for that year. Keep your move dates and your income records either way.
Keep a copy
Keep a copy of the completed form with your tax records, along with the dates of your move. The instructions give the mailing address and the details you need.
Next steps
Read the instructions before you decide. Check your worldwide gross income first. Then check whether your residence position changed from one year to the next. If you are unsure, ask a tax professional who works with territory residents.
Related reading: Form 1095-A and the premium tax credit for 2025 explains another form that depends on your household's facts.
Sources: Sources: IRS, Instructions for Form 8898 (Rev. October 2024) (https://www.irs.gov/pub/irs-pdf/i8898.pdf); IRS, Form 8898 (Rev. October 2024) (https://www.irs.gov/pub/irs-pdf/f8898.pdf) This is general information, not advice about your specific return.
