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

Sources of Income

Determining Income Source

Income Sources

The place where services are performed is what is used to determine the sources of earned income. For example, if labor or personal services were performed in Puerto Rico, the source of earned income is Puerto Rico.

The source of income refers to the location where the income originated. Those locations are:

  • Puerto Rico
  • United States
  • Foreign