IRS provides guidance for residents of Puerto Rico to claim 2026

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  1. Click ‘Get Form’ to open it in the editor.
  2. Begin by entering the taxable year at the top of the form. Specify the start and end dates clearly.
  3. Select the appropriate form related to this Informative Return by checking one of the options provided.
  4. Fill in your personal information, including your name, Social Security or Employer Identification Number, and address in Part I.
  5. Indicate your status as a resident or nonresident and select your type (individual, trust, etc.) from the options available.
  6. In Part II, answer questions regarding sworn statements and any exemptions granted under specific acts by selecting 'Yes' or 'No'.
  7. Complete Part III by detailing capital contributions, share percentages on losses and gains, and any debts assumed from the entity.
  8. Proceed to fill out Parts IV through VIII as applicable, ensuring all income categories are accurately reported.

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