Puerto rico form 2026

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Traveling to Puerto Rico is especially easy for U.S. citizens and permanent residents, who often wonder, Do I need a passport to go to Puerto Rico? The answer: no! But beyond that, there are plenty of things to consider when planning your trip.
Form 8879 is used to authorize the electronic filing (e-file) of original and amended returns. Use this Form 8879 (Rev. January 2021) to authorize e-file of your Form 1040, 1040-SR, 1040-NR, 1040-SS, or 1040- X, for tax years beginning with 2019.
Puerto Rico is a territory of the United States of America. A U.S. passport is not required to enter Puerto Rico. A visa is not required for U.S. citizens.
U.S. citizens do not need a passport to travel to Puerto Rico, as it is a U.S. territory, confirms USA.gov. Acceptable forms of identification you can use to travel there include a drivers license, state ID, or other government-issued IDs.
A Puerto Rico tax return reporting (Form 482) only your income from Puerto Rico. Wages for services performed in Puerto Rico, whether for a private employer, the U.S. Government, or otherwise, is income from Puerto Rico. A U.S. tax return (Form 1040) reporting all worldwide income.

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