Puerto Rico Income Taxes and Tax Forms
Does Puerto Rico Have an Income Tax?
The Commonwealth of Puerto Rico has its own tax system that uses the United States tax system as a model, but has substantial differences.
Do I Have to File a Puerto Rico Tax Return?
If you a bona fide resident of Puerto Rico, generally, you must file a Puerto Rico tax return. If you are a U.S. citizen or a resident alien, in addition to filing a Puerto Rico tax return that reports your worldwide income excluding your US income, you must file a U.S. tax return reporting your worldwide income with the exception of Puerto Rico income. On your U.S. tax return you will not be able to claim any tax credits or deductions that are either directly or indirectly linked to the excluded income. If you are a nonresident alien of the Unites States but a bona fide Puerto Rico resident, you must file a Puerto Rico tax return, reporting worldwide income but excluding U.S. income. In addition, you must file a U.S. tax return, namely Form 1040, reporting worldwide income, with the exclusion of Puerto Rico income. You tax return will be treated as one of a nonresident alien, meaning you won't be allowed to claim a dependent deduction unless the dependent is a U.S. citizen or national.
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If you are not a bona fide resident of Puerto Rico, generally, you must file both a Puerto Rico tax return as well as a U.S. tax return. If you are U.S. citizen or resident alien but not a bona fide resident then you must file a Puerto Rico tax return reporting Puerto Rico income and a U.S. tax return reporting worldwide income. If you are a nonresident alien of United States and are not a bona fide resident of Puerto Rico, then you must file a Puerto Rico tax return reporting Puerto Rico income, and a U.S. tax return Form 1040NR.
For more information, consult Publication 570.
Where is my United States Federal Tax Refund?
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