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2017 Publication 501
Jan 2, 2018 If you are a U.S. citizen and also a bona fide resident of Puerto Rico, you generally must file a U.S. income tax return for any year in which.
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2023 Instructions for Form 1040-NR
If youre claiming a reduced rate of, or exemption from, tax based on a tax treaty, you must generally be a resident for income tax purposes of the particular
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IRS provides guidance for residents of Puerto Rico to claim
May 6, 2022 WASHINGTON The Internal Revenue Service today issued guidance for certain individuals in Puerto Rico on how to file and claim the Child Tax
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