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previous pagePrevious Page: Tax Information for Residents of Puerto Rico
next pageNext Page:  Credits and Deductions for Taxpayers with Puerto Rican Source Income that is Exempt from U.S. Tax
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Rev. date: 09/2006


Is a Person With Income From Puerto Rican Sources Required to File a U.S. Federal Income Tax Return?

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Tele-Tax Topic 901
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In general, United States citizens and resident aliens who are bona fide residents of Puerto Rico during the entire tax year (January 1 to December 31) do not report income received from sources within Puerto Rico on their U.S. income tax return. However, they should report all income received from sources outside Puerto Rico on their U.S. income tax return. Residents of Puerto Rico who are employed by the government of the United States or who are members of the armed forces of the United States should report all income received for their services to the government of the United States on their U. S. income tax return. United States citizens or resident aliens who are not bona fide residents of Puerto Rico during the entire tax year are required to report all income from whatever source derived on their U.S. income tax return. A U.S. citizen who changes residence from Puerto Rico to the United States and who was a bona fide resident of Puerto Rico at least two years before changing residence can exclude from U.S. taxable income the Puerto Rican source income received while residing in Puerto Rico during the taxable year of such change of residence.
If you are a bona fide resident of Puerto Rico and qualify to exclude your possession income on your U.S. tax return, you must determine your adjusted filing requirement based on the filing thresholds shown in the tax return instructions. For more information about how to determine the amount of income that requires filing a U.S. income tax return, refer to Publication 570 and Publication 1321.
If you have no U.S. filing requirement but have income that is effectively connected with a trade or business, 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. For more information on self-employment reporting requirements, see the instructions to these forms.
previous pagePrevious Page: Tax Information for Residents of Puerto Rico
next pageNext Page:  Credits and Deductions for Taxpayers with Puerto Rican Source Income that is Exempt from U.S. Tax
 Use previous pagenext page to find additional instances of index items.