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

Sources of Income

Determining Income Source

Salaries and Other Compensation (continued)

Case Study

Juan and Maria Alameda live and work in San Juan. Their income consists of the following wages:

  • $45,000 earned in Puerto Rico
  • $15,000 earned on temporary assignment in New York
  • $1,000 earned on a business trip to Chile

Use the Source Rules table to identify each wage's source.

Click here to view the Source Rules table.

Juan and Maria Alameda.
Source Rules table

Source Rules table