Income Reporting from U.S. Possessions

Bona fide Residence criteria

Generally, you are a bona fide resident of Puerto Rico if during the year you meet the presence test, do not have a tax home outside of Puerto Rico and do not have a closer connection to the U.S. or to a foreign country than to Puerto Rico.

Need Professional Help?

If you need help with "Income Reporting from U.S. Possessions" or have other tax questions, we can help you find a local licensed tax preparer for a free, no-obligation consultation.