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26 CFR 1.937-1 - Bona fide residency in a possession.
An individual qualifies as a bona fide resident of the relevant possession if such individual satisfies the requirements of paragraphs (c) through (e) of this
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Resources and guidance for Puerto Rico families that may
IR-2022-105, IRS provides guidance for residents of Puerto Rico to claim the Child Tax Credit. Guidance. Revenue Procedure 2022-22, Simplified procedures for
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2017 Publication 501
Jan 2, 2018 If you are a bona fide resident of Puerto Rico for the whole year, your U.S. gross income doesnt include income from sources within Pu- erto
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