If you are a citizen or resident alien of the United States and a resident bona fide of Puerto Rico during the tax year around , usually you are not required to file a federal tax return on income if your only source of income is in Puerto Rico.
Income from Sources Outside of Puerto Rico
However, if you also have income from sources outside of Puerto Rico, including sources in the US. UU., You are required to file a federal tax return on income if the amount exceeds the minimum to pay payroll in the United States. However, a resident bona fide of Puerto Rico with the obligation to file tax return in the United States, usually not declare their income from sources in Puerto Rico in said US payroll. For people filing return according to the calendar year, the tax year is from January 1 to December 31.
Bona Fide Residents of Puerto Rico
If you are a resident bona fide of Puerto Rico and may exclude their income from sources within Puerto Rico from the tax return of the United States, have to determine your filing requirement adjusted based on the limits set out the requirements for filing indicated in the instructions for your tax return. For more information on how to determine what amount of income that would force him to file a federal tax return on income, see Publication 570 and Publication 1321.
Information for Residents of Puerto Rico
However, if you are a resident of Puerto Rico and government employee of the United States, including members of the Armed Forces of the United States, also have to file a tax return on income to declare all income received for serving the US Government. UU. In addition, special rules apply to civilian spouses of active duty members of the Armed Forces of the United States. UU.working in Puerto Rico but retain their residence status for purposes of contributions in one of the 50 states or the District of Columbia and have the same tax residence had their spouses before moving under the Relief Act Residence for Spouses Military ( MSRRA , for its acronym in English). If these spouses earn compensation while working in Puerto Rico, for example, wages, salaries, tips, or self-employment, only have to file a federal tax return on income of the United States to declare that income. For more information on how MSRRA applies to civilian spouses, see Publication 570 and Notice 2012-41
Non-Residents of Puerto Rico
Citizens or resident aliens of the United States who are not residents bona fide of Puerto Rico during the entire tax year, are required to report on your tax federal taxes on income, income from any source. However, if a US citizen changed his residence from Puerto Rico to the United States and was a resident bona fide of Puerto Rico at least two years before changing residence, you can exclude from your federal income tax return, income from Puerto Rican sources that can be attributed while still lived in Puerto Rico for part of the year.
Filing Tax Returns in Puerto Rico
If a resident bona fide of Puerto Rico does not have to file the return of federal taxes on income in the United States, you may still have to file a return in the United States to declare income from self-employment. derived from a trade or business in Puerto Rico or elsewhere. These people have to take the Form 1040-SS or Form 1040 in the United States to declare the income of self-employed and, if necessary, pay tax on self-employment. For more information on the reporting requirements of self-employment, see the instructions for Form 1040-SS and the instructions for Form 1040.