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Individuals Outside the United States and Puerto Rico
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Publication 1321
Special Instructions for Bona Fide Residents Of Puerto Rico Who Must File A U.S. Individual Income Tax Return (Form 1040 or 1040A)
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Publication 570 - Tax Guide for Individuals With Income from U.S. Possessions - When To File
Individuals Outside the United States and Puerto Rico. You are allowed an automatic 2-month extension (until...
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Individuals
Individuals Outside the United States
Puerto Rico