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

Filing Requirements

Introduction

Welcome!

Welcome to Filing Requirements. This lesson is designed to teach tax preparers how to identify U.S. citizens who are residents in Puerto Rico that must file a U.S. income 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, VITA/TCE Puerto Rico Resource Guide for helpful tips on preparing tax returns
  • Publication 4012, VITA/TCE Volunteer Resource Guide for helpful tips on preparing tax returns
  • Publication 1321, Who Must File, for a worksheet to determine whether a Puerto Rico resident must file a U.S. tax return
  • Link & Learn Taxes, Filing Status and Who Should File, for information on filing status and exemptions

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.