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

Filing Requirements

Summary and Exercises

Question 4 of 4

Carmen has always been a bona fide resident of Puerto Rico working in the private sector. In July of this tax year, she moved to Denver, Colorado to work. She earned $10,000 while in Puerto Rico and $25,000 while in Colorado. On December 31 of this tax year, she moved back to Puerto Rico. What income must Carmen report on Form 1040?

$0
$10,000
$25,000
$35,000