Moving to Guam: residency checklist

Your domicile is the place you treat as your permanent home, so the new home has to be the one you really live in. States compare your homes: California's FTB lists the location of your principal residence as a factor, New York's Tax Department reviews the homes you keep and how you use each, and Utah's code compares the living accommodations you have in each state.

Keep as proof: Signed lease or deed, move-in date, and a first utility bill at the new address

File IRS Form 8822 for your home mailing address (the form's instructions say a change generally takes 4 to 6 weeks). USPS says mailers such as banks and government agencies do not forward sensitive mail like driver's licenses, voter registration, credit cards, bank statements or insurance papers, so change your address with each sender directly. Utah's code counts the address you list on mail and tax returns.

Keep as proof: Copy of Form 8822 with proof of mailing, plus address-change confirmations from your bank and insurers

California's FTB lists the state where you are registered to vote as a residency factor, and New York's guidelines look at where you are registered and whether you vote there, including in primary and local elections. The federal National Mail Voter Registration Form can report a change of address and asks for the address where you were registered before; follow your own state's instructions on it, because each state runs registration differently.

Keep as proof: Voter registration confirmation (card or online confirmation page)

Applies if you have children

States look at where your family lives. California's FTB lists the location of your spouse/RDP and children, New York's Tax Department says where minor children attend school can be one of the most important factors, and Utah's code counts where a dependent is enrolled in school.

Keep as proof: School enrollment confirmation and the first report card or school record showing the new address

California's FTB lists where your banks are and where your doctors, dentists, accountants and attorneys are. Not every state weighs these: Minnesota's statute says the Commissioner and courts may not consider where your attorney, CPA or financial adviser is or where you open accounts, and New York's guidelines call the mere location of bank accounts a non-factor. Treat this as supporting evidence, not proof on its own.

Keep as proof: New-patient and account-opening confirmations showing the new address

New York's guidelines list legal documents that name a place as your domicile or primary residence, such as a will, as a factor (a secondary one), and Utah's code counts asserting residency in a document you file with a court or government body. Ask your attorney to review your will, trust and powers of attorney so they match your move.

Keep as proof: Signed copies of the updated documents

iReside logs where you are every day, so you have auditable proof of the day you moved and of the days you spend in your old state. Day counts matter: Minnesota's statute requires adequate records of days spent outside the state, and New York's guidelines treat a diary or calendar as support for where you spent your time. Keep the record for as many years as your old state can still check.

Keep as proof: iReside day report for the year

To be taxed as a Guam resident you must be a bona fide resident: pass the presence test (at least 183 days in Guam in the tax year, or 549 days over 3 years with at least 60 in each year, or another limb such as 90 days or fewer in the US), have no tax home outside Guam, and have no closer connection to the US or a foreign country. In the year you move, you can still qualify if you were not a bona fide resident in the 3 prior years, have no tax home or closer connection elsewhere during the last 183 days of the year, and are a bona fide resident in each of the 3 following years.

Applies if you keep your old home

A permanent home in the US is a 'significant connection' under Treas. Reg. 1.937-1(c)(5) and a closer-connection factor. Pub. 570's Puerto Rico example finds a closer connection to the US where the mover kept a jointly owned family home in California. Decide before you move whether to keep a US home available for your use, and ask a tax advisor how it affects your facts.

Keep as proof: Sale closing statement, or lease and rent records if the home is rented out long term

Applies if you drive

Deadline: Within 90 days of arriving on Guam (extendable up to 1 year by registering your out-of-Guam license)

Under 16 GCA sec. 3101(d), a valid license from another US state, territory or commonwealth lets you drive on Guam for up to 90 days from arrival. After that you must hold a Guam license; you are exempt from the written test and the demonstration test, and you surrender the old license unless DRT has adopted other procedures. The 90 days can be extended to the earlier of 1 year from arrival or your old license's expiry if you register the license with DRT and pay a fee of up to $25. Active-duty military and their dependents are exempt. DRT takes appointments at myid.guam.gov. DRT's Real ID policy page asks for originals of proof of identity, date of birth, US citizenship or lawful status, Social Security number, and residency: two documents showing your name and residential address, or a mayor's letter or military housing verification dated within the last 30 days and addressed to DRT.

Keep as proof: Copy of the Guam license and DRT receipt; the Certificate of Registration if you extended

Applies if you own a vehicle

Guam requires every motor vehicle driven on a highway to be registered unless exempted (16 GCA sec. 7101-7102). The vehicle must be on Guam when you apply for original registration (sec. 7107). For a vehicle registered elsewhere, your application states where and when it was last registered, and you surrender the unexpired out-of-Guam plates and registration papers to DRT, which returns the plates to the issuing state or territory (sec. 7108). DRT refers an original application to the Guam Police Department for an inspection before it registers the vehicle (sec. 7106). A special permit from the Chief of Police lets you move a vehicle not previously registered from the port to your home or the place of registration (sec. 7103). The sections reviewed give no deadline for a new resident to register.

Keep as proof: Guam registration and plate paperwork

Applies if you are a registered voter

Where you vote is a closer-connection factor in Pub. 570, and being registered to vote in a US political subdivision counts as a 'significant connection' to the US under Treas. Reg. 1.937-1(c)(5). Cancel your old state registration and register with Guam's election office if you are eligible.

Keep as proof: Confirmation of the cancelled state registration and the new Guam registration

Deadline: April 15 after the tax year

A bona fide resident of Guam files one return with Guam, reporting worldwide income, and generally is not liable to file with the IRS if the Guam return is filed and the tax fully paid (self-employed people may still owe self-employment tax to the IRS). Send it to the Department of Revenue and Taxation, Taxpayer Services Division. If you are not a bona fide resident, you file with the IRS and attach Form 5074 if your AGI is $50,000 or more and your Guam-source gross income is $5,000 or more.

Keep as proof: Copy of the Guam return and proof of filing and payment

Applies if you have a high income

Deadline: By the due date, including extensions, of your Form 1040 for that tax year

If you take the position that you became a bona fide resident of Guam after a year you filed a US return as a citizen or resident alien (not as a territory resident), and your worldwide gross income that year is more than $75,000, file Form 8898 with the IRS. Mail it separately; do not attach it to your return. Not filing, or filing incomplete or wrong information, can bring a $1,000 penalty unless you show reasonable cause.

Keep as proof: Copy of Form 8898 and proof of mailing

The 183-day, 549-day and 90-day tests all turn on days present. Any day you are physically present in Guam at any time counts as a day there, and special rules decide which days in the US count.

A home you keep is the first thing a state looks at. New York's guidelines weigh whether you made real efforts to sell it (for example by hiring a real estate firm) and moved your belongings out, and California's FTB lists the location of your principal residence. If you keep the old home, the old state may compare it with your new one, and keep a day log.

Keep as proof: Listing agreement, closing statement, lease termination or new rental lease for the old home

New York's guidelines treat the location of items you hold near and dear (family heirlooms, art, collections, photo albums, pets) as a primary factor, and note that a mover's bill of lading or an insurance statement can document the move. Items left behind in the old state can suggest you have not given it up.

Keep as proof: Mover's bill of lading or inventory, and an insurance policy showing the new address

File a permanent change of address at the Official USPS Change of Address site (identity verification required) or at a Post Office. USPS says to allow at least 7 to 10 business days after approval for it to start, so file before moving day.

Keep as proof: USPS confirmation email

Applies if you are a registered voter

California's FTB lists where you are registered to vote as a residency factor, New York's guidelines look at where you are registered and how you voted, and Utah's code treats voting in the state, without being registered in another state, as establishing domicile there. Register in your new state (the federal form asks for your previous registration address), then stop voting from the old one and ask your old election office how to cancel.

Keep as proof: Confirmation that the old registration was cancelled or moved

California's FTB lists where your social ties are, such as your place of worship, professional associations and clubs, and Utah's code counts membership in a church, club or similar group in the state. Resign, transfer or switch to non-resident status where you can, and join local groups in your new state.

Keep as proof: Resignation or transfer letters and new membership confirmations

Keep iReside running through the move year and after: it logs where you are every day, so you have auditable proof of when you left and of any days you spend back in the old state. Minnesota's statute requires adequate records of days spent outside the state, and New York's guidelines treat a diary or calendar as support for where you spent your time. Keep the record for the years your old state can still check.

Keep as proof: iReside day report for the year

In the year you leave you can still be treated as a bona fide resident of Guam if you were a bona fide resident in each of the 3 prior years, had no tax home or closer connection outside Guam during the first 183 days of the year, and are not a bona fide resident of Guam in any of the 3 following tax years. The presence test must also be met for that year.

Applies if you own a vehicle

Deadline: When you transfer the vehicle; the new owner has 10 days to register it

Under 16 GCA sec. 7146, a Guam vehicle registration expires when the owner transfers the title or any interest. The owner must remove the plates and forward them to DRT, or have the plate number assigned to another vehicle. The new owner may drive the vehicle for 10 days after the transfer and must register it within 10 days. The owner and buyer endorse the certificate of ownership (sec. 7144).

Keep as proof: Endorsed certificate of ownership and DRT receipt for the plates

Deadline: April 15 after the tax year

If you meet the year-of-move rules you are treated as a bona fide Guam resident for the move year and file with Guam; otherwise you file with the IRS and attach Form 5074 if your AGI is $50,000 or more and your Guam-source gross income is $5,000 or more.

Keep as proof: Copies of the returns and Form 5074 if filed

Applies if you have a high income

Deadline: By the due date, including extensions, of your Form 1040 for that tax year

If you take the position that you ceased to be a bona fide resident of Guam after a year you filed a return as a territory resident (with the IRS, the territory, or both), and your worldwide gross income that year is more than $75,000, file Form 8898 with the IRS. Mail it separately; do not attach it to your return. The penalty for not filing or filing wrong is $1,000 unless you show reasonable cause.

Keep as proof: Copy of Form 8898 and proof of mailing

Your days in Guam before you leave, and your days in the US after, decide which tests you meet in the move year. Any day you are physically present in Guam at any time counts as a day there. Keep the log until the return for the move year (and the 3 following years) is settled.