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

Sources of Income

Determining Income Source

Income Sources

Salaries and other compensation

The place where services are performed is what is used to determine the source of earned income. For example, the source of income for salaries and other compensation for services performed in Puerto Rico, is Puerto Rico.

The source of income refers to the location where the income originated. Those locations may be:

  • Puerto Rico
  • United States
  • A foreign country or another United States possession