do i file it for the year of the move to PR if I was not a resident that year? i will be a BFR PR resident next year
If you’re a U.S. citizen who moved to PR in December 2020 but did not become a bona fide resident until the 2021 tax year. You must file Form 8898 for the 2021 tax year if your worldwide gross income for that year is more than $75,000.