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previous page Previous Page: Publication 570 - Tax Guide for Individuals With Income from U.S. Possessions - Filing Information for Individuals in Certain U.S. Possessions
next page Next Page: Publication 570 - Tax Guide for Individuals With Income from U.S. Possessions - The Commonwealth of the Northern Mariana Islands
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p570-009.htm#en_us_publink100097524

The Commonwealth  
of Puerto Rico(p11)


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Commonwealth of Puerto Rico

The Commonwealth of Puerto Rico has its own separate and independent tax system. Although it is modeled after the U.S. system, there are differences in law and tax rates.
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Where To Get Forms and Information(p11)


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previous topic occurrence Where To Get Forms and Information next topic occurrence

Due date
Requests for information about the filing of Puerto Rican tax returns should be addressed to:

 
Departamento de Hacienda 
Negociado de Asistencia Contributiva  
P.O. Box 9024140 
San Juan, Puerto Rico 00902-4140 
 


Phone
The phone number is 787-721-2020, extension 3611. You can also call 1-800-981-9236 toll free from within Puerto Rico but outside the San Juan metropolitan area. 
 
To obtain Puerto Rican tax forms, contact the Forms and Publications Division Office at the above address or call 787-721-2020, extensions 2645 or 2646.
EIC
You can access the Puerto Rican website at www.hacienda.gobierno.pr or email your questions about Puerto Rican taxes to InfoServ@hacienda.gobierno.pr.
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Caution.(p11)


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The addresses and phone numbers listed above are subject to change.
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Which Returns To File(p11)


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Generally, you will file returns with both Puerto Rico and the United States. The income reported on each return depends on your residency status in Puerto Rico. To determine if you are a bona fide resident of Puerto Rico, see the information in chapter 1.
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Bona Fide Resident of Puerto Rico(p11)


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Bona Fide Resident of Puerto Rico

Bona fide residents of Puerto Rico will generally pay tax to Puerto Rico on their worldwide income.
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U.S. citizen or resident alien.(p11)


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If you are a U.S. citizen or resident alien and also a bona fide resident of Puerto Rico during the entire tax year, you generally must file the following returns.
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U.S. citizen only.(p12)


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If you are a U.S. citizen, you may also qualify under these rules if you have been a bona fide resident of Puerto Rico for at least 2 years before moving from Puerto Rico. In this case, you can exclude your income derived from sources within Puerto Rico (but not wages and salaries received as an employee of the U.S. Government or its agencies) that you earned before the date you changed your residence. For more information, see Puerto Rico under Special Rules in the Year of a Move in chapter 1.
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Nonresident alien.(p12)


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If you are a bona fide resident of Puerto Rico during the entire tax year, but a nonresident alien of the United States, you generally must file the following returns.
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Not a Bona Fide Resident of  
Puerto Rico(p12)


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Not a Bona Fide Resident of Puerto Rico

An individual who is not a bona fide resident of Puerto Rico for the tax year generally files tax returns with both Puerto Rico and the United States.
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U.S. citizen or resident alien.(p12)


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If you are a U.S. citizen or resident alien but not a bona fide resident of Puerto Rico during the entire tax year, you generally must file the following returns.
taxmap/pubs/p570-009.htm#en_us_publink100097538

Nonresident alien.(p12)


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If you are a nonresident alien of the United States who does not qualify as a bona fide resident of Puerto Rico for the entire tax year, you generally must file the following returns.
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Where To File(p12)


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previous topic occurrence Where To File next topic occurrence

Use the addresses listed below to file your U.S. and Puerto Rico income tax returns.
Send your U.S. tax return and all attachments to:

Department of the Treasury 
Internal Revenue Service Center 
Austin, TX 73301-0215


If you request a refund, send your Puerto Rican tax return and all attachments to:

Departamento de Hacienda 
P.O. Box 50072 
San Juan, PR 00902-6272


Send all other Puerto Rican tax returns, with all attachments, to:

Departamento de Hacienda 
P.O. Box 9022501 
San Juan, PR 00902-2501


taxmap/pubs/p570-009.htm#en_us_publink100097540

Special Rules for Puerto Rico(p12)


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Special Rules for Puerto Rico

In addition to the above general rules for filing U.S. and Puerto Rican tax returns, there are some special rules that apply to certain individuals and types of income.
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U.S. Government employees.(p12)


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Wages and cost-of-living allowances paid by the U.S. Government (or one of its agencies) for working in Puerto Rico are subject to Puerto Rican tax. However, the cost-of-living allowances are excluded from Puerto Rican gross income up to the amount exempt from U.S. tax. In order to claim this exclusion, you must:
These wages are also subject to U.S. tax, but the cost-of-living allowances are excludable. A foreign tax credit is available in order to avoid double taxation.
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Income from sources outside Puerto Rico and the United States.(p12)


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If you are a U.S. citizen and bona fide resident of Puerto Rico and you have income from sources outside both Puerto Rico and the United States, that income is treated as foreign source income under both tax systems. In addition to your Puerto Rican and U.S. tax returns, you may also have to file a return with the country or possession from which your outside income was derived. To avoid double taxation, a foreign tax credit is generally available for either the U.S. or Puerto Rican return.
taxmap/pubs/p570-009.htm#en_us_publink100097543

Example.(p12)

Thomas Red is a bona fide resident of Puerto Rico and a U.S. citizen. He traveled to the Dominican Republic and worked in the construction industry for 1 month. His wages were $20,000. Because the wages were earned outside Puerto Rico and outside the United States, Thomas must file a tax return with Puerto Rico and the United States. He may also have to file a tax return with the Dominican Republic.
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Moving expense deduction.(p12)


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Generally, expenses of a move to Puerto Rico are directly attributable to wages, salaries, and other earned income from Puerto Rico. Likewise, the expenses of a move back to the United States are generally attributable to U.S. earned income.
If your move was to Puerto Rico, report your deduction for moving expenses as follows.
If your move was to the United States, complete Form 3903, Moving Expenses, and enter the deductible amount on Form 1040, line 26.
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Additional child tax credit.(p12)


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If you are not required to file a U.S. income tax return, this credit is available only if you meet all three of the following conditions. If your income exceeds certain levels, you may be disqualified from receiving this credit. Use Form 1040-PR or Form 1040-SS to claim the additional child tax credit.
Deposit
Advice about possible tax benefits under the Puerto Rican investment incentive programs is available from the Puerto Rican tax authorities.
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Self-employment tax.(p12)


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If you have no U.S. filing requirement but have income that is effectively connected with a trade or business in Puerto Rico, you must file Form 1040-SS or Form 1040-PR with the United States to report your self-employment income and, if necessary, pay self-employment tax.
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Double Taxation(p13)


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previous topic occurrence Double Taxation next topic occurrence

A mutual agreement procedure exists to settle cases of double taxation between the United States and the Commonwealth of Puerto Rico. See Double Taxation in chapter 4.
previous pagePrevious Page: Publication 570 - Tax Guide for Individuals With Income from U.S. Possessions - Filing Information for Individuals in Certain U.S. Possessions
next pageNext Page: Publication 570 - Tax Guide for Individuals With Income from U.S. Possessions - The Commonwealth of the Northern Mariana Islands
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication