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

Sources of Income

Introduction

Welcome!

Welcome to the Sources of Income lesson. This lesson is designed to teach tax preparers how to identify the source of taxpayers' income for Puerto Rican residents who must file a U.S. tax return.

Forms referenced in this lesson include:

  • Form 13614-C, Intake/Interview & Quality Review Sheet
  • Form 1040, U.S. Individual Income Tax Return

You can also refer to the following:

  • Publication 4696 PR, Puerto Rico Resource Guide for helpful tips on preparing tax returns
  • Publication 4012, Volunteer Resource Guide for helpful tips on preparing tax returns
  • Publication 1321: Special Instructions For Bona Fide Residents of Puerto Rico Who Must File A U.S. Individual Income Tax Return

NOTE: In this lesson, you'll be asked to calculate answers for practice questions. You may want to have a calculator on hand for assistance.