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IRS.gov Website
Publication 570
taxmap/pubs/p570-004.htm#en_us_publink1000221188

Special Rules in the Year of a Move(p6)

For Use in Tax Year 2013
rule
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_publink1000221189

Year of Moving to a Possession(p6)

For Use in Tax Year 2013
rule
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_publink1000221190

Example.(p6)

Dwight Wood, a U.S. citizen, files returns on a calendar year basis. He lived in the United States from January 2007 through May 2013. In June 2013 he moved to the USVI, purchased a house, and accepted a permanent job with a local employer. From July 1 through December 31, 2013 (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 2014 through 2016, he will satisfy the tax home and closer connection tests for 2013. If Dwight also satisfies the presence test in 2013, he will be considered a bona fide resident of the USVI for the entire 2013 tax year.
taxmap/pubs/p570-004.htm#en_us_publink1000221191

Year of Moving From a Possession(p6)

For Use in Tax Year 2013
rule
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_publink1000221192

Example.(p6)

Jean Aspen, a U.S. citizen, files returns on a calendar year basis. From January 2010 through December 2012, Jean was a bona fide resident of American Samoa. Jean continued to live there until September 6, 2013, when she accepted new employment and moved to Hawaii. Jean's principal place of business from January 1 through September 5, 2013 (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 2013 and throughout years 2014 through 2016, she will satisfy the tax home and closer connection tests for 2013 with respect to American Samoa. If Jean also satisfies the presence test in 2013, she will be considered a bona fide resident for the entire 2013 tax year.
taxmap/pubs/p570-004.htm#en_us_publink1000221193

Puerto Rico(p6)

For Use in Tax Year 2013
rule
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_publink1000221194

Example.(p6)

Randy White, a U.S. citizen, files returns on a calendar year basis. For all of 2011 and 2012, Randy was a bona fide resident of Puerto Rico. From January through April 2013, Randy continued to reside and maintain his principal place of business in and closer connection to Puerto Rico. On May 5, 2013, 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 2013 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 2013, he was a bona fide resident of Puerto Rico from January 1 through May 4, 2013.