Welcome to Filing Requirements. This lesson is designed to teach tax preparers how to identify U.S. citizens who are Puerto Rican residents that must file a U.S. income tax return.
Forms referenced in this lesson include:
- Form 13614-C, Intake/Interview & Quality Review Sheet
- Form 1040, U.S. Individual Income Tax Return
You can also refer to the following:
- Publication 4696PR, Puerto Rico Resource Guide for helpful tips on preparing tax returns
- Publication 4012, Volunteer Resource Guide for helpful tips on preparing tax returns
- Publication 1321, Who Must File, for a worksheet to determine whether a Puerto Rico resident must file a U.S. tax return
- Link & Learn Taxes, Filing Status and Who Should File, for information on filing status and exemptions
Note: In this lesson, you'll be asked to calculate answers for practice questions. You may want to have a calculator on hand for assistance.