Publication 1321 (Rev 10-2023) Special Instructions For Bona Fide Residents Of Puerto Rico Who Must  Preview on Page 1

Publication 1321 (Rev 10-2023) Special Instructions For Bona Fide Residents Of Puerto Rico Who Must -2026

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  1. Click ‘Get Form’ to open it in the editor.
  2. Begin by reviewing the 'Who Must File' section to determine if you need to file a U.S. Federal income tax return based on your income sources.
  3. Fill in the 'Standard Deduction' worksheet, entering your filing status and applicable deduction amounts as outlined in the document.
  4. Complete the 'Allowable portion of STANDARD DEDUCTION' section by calculating your gross income subject to U.S. tax and total gross income from all sources.
  5. Proceed to the 'Source Of Income' section, ensuring you classify your income correctly according to the guidelines provided.
  6. If applicable, complete the 'Deductions' and 'Credits' sections, making sure to apportion deductions that do not apply specifically to any type of income.

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