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

Filing Requirements

Who Must File

Filing Status and Exemptions

The filing statuses and exemptions rules are the same when filing a U.S. income tax return in Puerto Rico.

If one spouse has exempt income and the other spouse has taxable income, the Married Filing Jointly filing status can still be used. However, itemized deductions or the standard deduction amount on the U.S. income tax return must be allocated to that exempt income.

Form 1040 Filing Status