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

Filing Requirements

Who Must File

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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?

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Manuel and Luisa