Lesson Objectives

At the end of this lesson, you will be able to:

• Identify who must file a U.S. income tax return
• Determine if income earned from Puerto Rican sources is exempt from U.S. income tax
• Determine if itemized deductions or the standard deduction amount on the U.S. income tax return must be allocated to the exempt income
• Calculate the allowable portion of the standard deduction

Estimated time to complete: 15 minutes

NOTE: All taxpayers described in this lesson are U.S. citizens.