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

Filing Requirements

Who Must File

Moving Year Taxes

U.S. citizens who have been Puerto Rican residents for the past two years and move away from Puerto Rico during the current tax year do not pay U.S. income tax on income from Puerto Rico sources earned up until the date of move.

For example, Pedro who has been a resident of Puerto Rico for at least two years, moved to the U.S. in the middle of the tax year. During part of that year, he received income from Puerto Rican sources of $21,549. After moving to the U.S. he received income of $35,000. For the current tax year, Pedro will report $35,000 on his U.S. income tax return.