Welcome!

Welcome to the Sources of Income lesson. This lesson is designed to teach tax preparers how to identify the source of taxpayers' income for Puerto Rico residents who must file a U.S. 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, Puerto Rico Resource Guide for helpful tips on preparing tax returns
• Publication 4012, Volunteer Resource Guide for helpful tips on preparing tax returns
• Publication 1321: Special Instructions For Bona Fide Residents of Puerto Rico Who Must File A U.S. Individual Income Tax Return

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.