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

Filing Requirements

Summary and Exercises

Summary

This lesson discussed which residents of Puerto Rico must file a U.S. income tax return.

Taxpayers' income is subject to U.S. tax if at least part of their income was received:

  • From sources outside Puerto Rico, or
  • As a civilian, military, or U.S. government employee or
  • Pensions from the U.S. government (including pension received by retired civilian, military and retirees of the U.S. government) or
  • Taxable Social Security benefits

The filing status requirements are the same for Puerto Rico residents who file a U.S. income tax return.

Bona Fide residents of Puerto Rico with excluded income must use the worksheet on page 2 of Publication 1321 to determine their filing requirement.