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IRS.gov Website
Rev. date: 12/04/2013


Tax Information for Residents of Puerto Rico

Tax Topic 900
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The following topics are found in the category of Tax Information for Residents of Puerto Rico. Each topic is followed by the corresponding topic number. To access your topic, select the three-digit number.
Is a Person With Income from Puerto Rican Sources Required to File a U.S. Federal Income Tax Return?Tax Topic 901
Credits and Deductions for Taxpayers with Puerto Rican Source Income that is Exempt from U.S. TaxTax Topic 902
Federal Employment Tax in Puerto RicoTax Topic 903
Tax Assistance for Residents of Puerto RicoTax Topic 904