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

Filing Requirements

Who Must File

Filing Criteria

U.S. citizens living in Puerto Rico during the tax year may have to file a tax return if they earned income.

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

Income earned from Puerto Rican sources is exempt from U.S. income tax.