Filing Criteria

U.S. citizens who are bona fide residents of Puerto Rico during the tax year may have to file an individual federal income tax return if at least part of their income was:

• From sources outside Puerto Rico, or
• Salaries received as a civilian or military U.S. government employee
• Pensions from the U.S. government
• Social Security Benefits

Income received from Puerto Rico sources is exempt from U.S. income tax.