Carmen has always been a bona fide resident of Puerto Rico working in the private sector. In July of this tax year, she moved to Denver, Colorado to work. She earned $10,000 while in Puerto Rico and $25,000 while in Colorado. On December 31 of this tax year, she moved back to Puerto Rico. What income must Carmen report on Form 1040?
|
$0 |
|
$10,000 |
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$25,000 |
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$35,000 |