An individual with worldwide gross income of more than $75,000 must file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession, for the tax year in which the individual becomes or ceases to be a bona fide resident of one of the following U.S. possessions: American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Commonwealth of Puerto Rico, or the U.S. Virgin Islands. The form is required to be filed by Internal Revenue Code section 937 and Treasury Regulation section 1.937-1(h). For married individuals, the $75,000 filing threshold applies to each spouse separately. When figuring whether your worldwide gross income is more than $75,000, do not include any of your spouse’s income. If both you and your spouse are required to file Form 8898, file a separate Form 8898 for each of you. The bona fide residence rules for the U.S. possessions named above are explained in Chapter 1 of Publication 570 Tax Guide for Individuals with Income From U.S. Possessions. Note: This page contains one or more references to the Internal Revenue Code (IRC), Treasury Regulations, court cases, or other official tax guidance. References to these legal authorities are included for the convenience of those who would like to read the technical reference material. To access the applicable IRC sections, Treasury Regulations, or other official tax guidance, visit the Tax Code, Regulations, and Official Guidance page. To access any Tax Court case opinions issued after September 24, 1995, visit the Opinions Search page of the United States Tax Court.