Internal Revenue Service United States Department of the Treasury

References

 
Form 1040
Worksheet for Figuring your taxable benefits from Publication 915, Social Security and Equivalent Railroad Retirement Benefits
Publication 1321, Special Instructions for Bona Fide Residents of Puerto Rico Who Must File A U.S. Individual Tax Return
Publication 4696, Puerto Rico Resource Guide
Tax Guide for Individuals With Income From U.S. Possessions
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