Summary

This lesson discussed which residents in 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.

U.S. citizens who move to or from Puerto Rico during the current tax year may be able to exclude their Puerto Rico source income from their U.S. income tax return if they meet certain requirements.