Publication 1321 (Rev 10-2023) Special Instructions For Bona Fide Residents Of Puerto Rico Who Must -2025

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If youre a bona fide resident of Puerto Rico, you generally arent required to file a U.S. federal income tax return if your only income is from sources within Puerto Rico.
The term resident individual means an individual who is domiciled in Puerto Rico. It should be presumed that an individual is a resident of Puerto Rico if they have been present in Puerto Rico for a period of 183 days during the calendar year.
Generally, if you are a Puerto Rico bona fide resident, you must file a Puerto Rico tax return. If you are not a bona fide resident of Puerto Rico, you must file both a Puerto Rico tax return and a U.S. tax return.
You were present in the relevant territory for at least 549 days during the 3-year period that includes the current tax year and the 2 immediately preceding tax years. During each year of the 3-year period, you must be present in the relevant territory for at least 60 days.
Dual citizenship is recognized in Puerto Rico. You are not required to renounce your previous nationality to become a citizen of Puerto Rico. Puerto Rico is an unincorporated territory of the United States and does not have its own citizenship and passport.
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Bona Fide Residents of Puerto Rico: Generally, you are a bona fide resident of Puerto Rico if during the tax year, you: Meet the presence test Do not have a tax home outside Puerto Rico, and Do not have a closer connection to the United States or to a foreign country than to Puerto Rico.

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