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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)PDF version of this PublicationTopic Screen for this Publication
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Publication 17 - Your Federal Income Tax (For Individuals) - Part C. Rules If You Do Not Have a Qualifying Child
Publication 596 - Earned Income Credit - Chapter 3—Rules If You Do Not Have a Qualifying Child