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

Filing Requirements

Summary and Exercises

Summary

This lesson discussed which Puerto Rican residents must file a U.S. income tax return.

Taxpayers' income is taxable if at least part of their income was received:

  • From sources outside Puerto Rico, or
  • As a civilian, military, or U.S. government employee

The filing status and exemption rules are the same when filing a U.S. income tax return for Puerto Rican residents.

U.S. citizens who have been Puerto Rican residents for the past two years and move away from Puerto Rico during the current tax year do not pay U.S. income tax on income from Puerto Rico earned up until the date of move.