Residents of Puerto Rico
Generally, if you are a U.S. citizen and a resident of Puerto Rico, you must file a U.S. income tax return if you
meet the filing requirements. This is in addition to any legal requirement you may have to file an income tax return
for Puerto Rico.
If you are a resident of Puerto Rico for the entire year, gross income does not include income from sources within
Puerto Rico, except for amounts received as an employee of the United States or a U.S. agency. If you receive
income from Puerto Rican sources that is not subject to U.S. tax, you must reduce your standard deduction. As a
result, the amount of income you must have before you are required to file a U.S. income tax return is lower than
the applicable amount in Table 1-1 or Table 1-2. For more information, see U.S. taxation and its discussion,
Standard deduction, under The Commonwealth of Puerto Rico in Publication 570, Tax Guide for Individuals With
Income From U.S. Possessions.
Generally, if you are a U.S. citizen and a resident of Puerto Rico, you must file a U.S. income tax return if you
meet the filing requirements. This is in addition to any legal requirement you may have to file an income tax return
for Puerto Rico.
If you are a resident of Puerto Rico for the entire year, gross income does not include income from sources within
Puerto Rico, except for amounts received as an employee of the United States or a U.S. agency. If you receive
income from Puerto Rican sources that is not subject to U.S. tax, you must reduce your standard deduction. As a
result, the amount of income you must have before you are required to file a U.S. income tax return is lower than
the applicable amount in Table 1-1 or Table 1-2. For more information, see U.S. taxation and its discussion,
Standard deduction, under The Commonwealth of Puerto Rico in Publication 570, Tax Guide for Individuals With
Income From U.S. Possessions.
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