skip navigation

Search Help
Navigation Help

Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website
Publication 570
taxmap/pubs/p570-009.htm#en_us_publink1000221266

The Commonwealth
of Puerto Rico(p11)

rule
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.
taxmap/pubs/p570-009.htm#en_us_publink1000221267

Where To Get Forms and Information(p12)

rule
Due date
Requests for information about the filing of Puerto Rico 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 787-722-0216, option #8.

To obtain Puerto Rico tax forms, contact the Forms and Publications Division Office at the above address or call 787-722-0216, option #7.
EIC
You can access the Hacienda website at www.hacienda.gobierno.pr or email your questions about Puerto Rico taxes to InfoServ@hacienda.gobierno.pr.
EIC
The addresses and phone numbers listed above are subject to change.
taxmap/pubs/p570-009.htm#en_us_publink1000221272

Which Returns To File(p12)

rule
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.
taxmap/pubs/p570-009.htm#en_us_publink1000221273

Bona Fide Resident of Puerto Rico(p12)

rule
Bona fide residents of Puerto Rico will generally pay tax to Puerto Rico on their worldwide income.
taxmap/pubs/p570-009.htm#en_us_publink1000221274

U.S. citizen or resident alien.(p12)

rule
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.
taxmap/pubs/p570-009.htm#en_us_publink1000221275

U.S. citizen only.(p12)

rule
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 Year of Moving From a Possession in chapter 1.
taxmap/pubs/p570-009.htm#en_us_publink1000221276

Nonresident alien.(p12)

rule
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.
taxmap/pubs/p570-009.htm#en_us_publink1000256420

Self-employment tax.(p12)

rule
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.
taxmap/pubs/p570-009.htm#en_us_publink1000256417

Estimated tax payments.(p12)

rule
To see if you are required to make payments of estimated income tax and/or self-employment tax to the IRS, get Form 1040-ES (or Form 1040-ES(PR)).
To pay by check or money order, send your payment with the Form 1040-ES (or Form 1040-ES(PR)) payment voucher to:

Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
USA


To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www.irs.gov/e-pay.
For information on making estimated income tax payments to Hacienda, see Where To Get Forms and Information, earlier.
taxmap/pubs/p570-009.htm#en_us_publink1000221277

Not a Bona Fide Resident of
Puerto Rico(p12)

rule
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.
taxmap/pubs/p570-009.htm#en_us_publink1000221278

U.S. citizen or resident alien.(p12)

rule
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_publink1000221279

Nonresident alien.(p12)

rule
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.
taxmap/pubs/p570-009.htm#en_us_publink1000256418
De minimis exception to determining source of income.(p12)
In certain situations you will not have income from a possession. See De minimis exception under Compensation for Labor or Personal Services in chapter 2.
taxmap/pubs/p570-009.htm#en_us_publink1000221280

Where To File(p12)

rule
Use the addresses listed below to file your U.S. and Puerto Rico income tax returns.
If you are not enclosing a check or a money order, send your U.S. tax return and all attachments to:

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


If you are enclosing a check or a money order, send your U.S. tax return and all attachments to:

Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA


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

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


Send all other Puerto Rico 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_publink1000221281

Special Rules for Puerto Rico(p13)

rule
In addition to the general rules given earlier for filing U.S. and Puerto Rico tax returns, there are some special rules that apply to certain individuals and types of income.
taxmap/pubs/p570-009.htm#en_us_publink1000221282

U.S. Government employees.(p13)

rule
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 Rico tax. However, the cost-of-living allowances are excluded from Puerto Rico 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.
taxmap/pubs/p570-009.htm#en_us_publink1000269030

U.S. Armed Forces.(p13)

rule
Bona fide residents of Puerto Rico include military personnel whose official home of record is Puerto Rico.
taxmap/pubs/p570-009.htm#en_us_publink1000256446

Civilian spouse of active duty member of the U.S. Armed Forces.(p13)

rule
If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U.S. Armed Forces), your tax residence is Puerto Rico, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. However, if your tax residence is one of the 50 states or the District of Columbia and your only income from Puerto Rico is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U.S. tax return (Form 1040) and a state and/or local tax return, if required. If you have income from Puerto Rico other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), contact the Hacienda for guidance.
taxmap/pubs/p570-009.htm#en_us_publink1000221283

Income from sources outside Puerto Rico and the United States.(p13)

rule
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 Rico 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 Rico return.
taxmap/pubs/p570-009.htm#en_us_publink1000221284

Example.(p13)

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.
taxmap/pubs/p570-009.htm#en_us_publink1000221285

Moving expense deduction.(p13)

rule
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 and enter the deductible amount on Form 1040, line 26.
taxmap/pubs/p570-009.htm#en_us_publink1000221286

Additional child tax credit.(p13)

rule
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 Rico investment incentive programs is available from the Puerto Rico tax authorities.
taxmap/pubs/p570-009.htm#en_us_publink1000221289

Double Taxation(p13)

rule
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.