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

Standard Deduction

Summary and Exercises

Question 1 of 3

For bona fide residents of Puerto Rico who do not itemize, the standard deduction must be allocated based on:

A Puerto Rico source income
B Excluded Income
C The ratio of gross income subject to U.S. tax to gross income from all sources (including excluded Puerto Rico income).
D Income from U.S. government