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

Filing Requirements


Lesson Objectives

At the end of this lesson, you will be able to:

  • Identify who must file a U.S. income tax return
  • Determine if income earned from Puerto Rican sources is exempt from U.S. income tax
  • Determine if itemized deductions or the standard deduction amount on the U.S. income tax return must be allocated to the exempt income
  • Calculate the allowable portion of the standard deduction

Estimated time to complete: 15 minutes

NOTE: All taxpayers described in this lesson are U.S. citizens.