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26 CFR 1.937-1 - Bona fide residency in a possession.
(C) Ceases to be a bona fide resident of Puerto Rico during the taxable year;. (D) Ceases to have a tax home in Puerto Rico during the taxable year; and. (E)
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Application for Extension of Time To File U.S. Income Tax
If you are given an extension, it will generally be to a date 30 days after the date on which you expect to meet either the bona fide residence test or the
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Publication 1321 (Rev. 10-2023)
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
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