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previous page Previous Page: Publication 570 - Tax Guide for Individuals With Income from U.S. Possessions - Closer Connection
next page Next Page: Publication 570 - Tax Guide for Individuals With Income from U.S. Possessions - Reporting a Change in Bona Fide Residence
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p570-004.htm#en_us_publink100097453

Special Rules in the Year of a Move(p6)


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Special Rules in the Year of a Move

If you are moving to or from a possession during the year, you may still be able to meet the tax home and closer connection tests for that year.
taxmap/pubs/p570-004.htm#en_us_publink100097454

Year of Moving to a Possession(p6)


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Year of Moving to a Possession

You will satisfy the tax home and closer connection tests in the tax year of changing your residence to the relevant possession if you meet all of the following.
taxmap/pubs/p570-004.htm#en_us_publink100097455

Example.(p6)

Dwight Wood, a U.S. citizen, files returns on a calendar year basis. He lived in the United States from January 2003 through May 2008. In June 2008, he moved to the USVI, purchased a house, and accepted a permanent job with a local employer. From July 1 through December 31, 2008 (more than 183 days), Dwight's principal place of business was in the USVI and, during that time, he did not have a closer connection to the United States or a foreign country than to the USVI. If he is a bona fide resident of the USVI during all of 2009 through 2011, he will satisfy the tax home and closer connection tests for 2008. If Dwight also satisfies the presence test in 2008, he will be considered a bona fide resident of the USVI for the entire 2008 tax year.
taxmap/pubs/p570-004.htm#en_us_publink100097456

Year of Moving From a Possession(p6)


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Year of Moving From a Possession

In the year you cease to be a bona fide resident of American Samoa, the CNMI, Guam, or the USVI, you will satisfy the tax home and closer connection tests with respect to the relevant possession if you meet all of the following.
taxmap/pubs/p570-004.htm#en_us_publink100097457

Example.(p6)

Jean Aspen, a U.S. citizen, files returns on a calendar year basis. From January 2005 through December 2007, Jean was a bona fide resident of American Samoa. Jean continued to live there until September 6, 2008, when she accepted new employment and moved to Hawaii. Jean's principal place of business from January 1 through September 5, 2008 (more than 183 days), was in American Samoa, and during that period Jean did not have a closer connection to the United States or a foreign country than to American Samoa. If Jean continues to live and work in Hawaii for the rest of 2008 and throughout years 2009 through 2011, she will satisfy the tax home and closer connection tests for 2008 with respect to American Samoa. If Jean also satisfies the presence test in 2008, she will be considered a bona fide resident for the entire 2008 tax year.
taxmap/pubs/p570-004.htm#en_us_publink100097458

Puerto Rico(p6)


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Puerto Rico

You will be considered a bona fide resident of Puerto Rico for the part of the tax year preceding the date on which you move if you:
taxmap/pubs/p570-004.htm#en_us_publink100097459

Example.(p6)

Randy White, a U.S. citizen, files returns on a calendar year basis. For all of 2006 and 2007, Randy was a bona fide resident of Puerto Rico. From January through April 2008, Randy continued to reside and maintain his principal place of business in and closer connection to Puerto Rico. On May 5, 2008, Randy moved and changed his tax home to Nevada. Later that year he established a closer connection to the United States than to Puerto Rico. Randy did not satisfy the presence test for 2008 with respect to Puerto Rico, nor the tax home or closer connection tests. However, because Randy was a bona fide resident of Puerto Rico for at least 2 tax years before he moved to Nevada in 2008, he was a bona fide resident of Puerto Rico from January 1 through May 4, 2008.
previous pagePrevious Page: Publication 570 - Tax Guide for Individuals With Income from U.S. Possessions - Closer Connection
next pageNext Page: Publication 570 - Tax Guide for Individuals With Income from U.S. Possessions - Reporting a Change in Bona Fide Residence
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication