Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Filing Requirements

Who Must File

Topic Activity

Your Next Client

Manuel and Luisa are residents of Puerto Rico and plan to file Married Filing Jointly. Manuel works for the Puerto Rican government and earned $27,000 during the tax year. Luisa worked part time for the U.S. Department of Agriculture and earned $19,600. Are they required to file a U.S. income tax return?

Click here to view Publication 1321.

Manuel and Luisa