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

Sources of Income

Summary and Exercises

Question 3 of 3

Sofia lives in the U.S. but has an interest bearing account with Banco de Hato Rey in Puerto Rico. Her $20,000 wages are from her job in Chicago. What are the sources of her income?

Foreign and U.S.
Puerto Rico and U.S.
Foreign and Puerto Rico

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Source Rules table

Source Rules table