The National Directory of Certified Public Accountants

Ask A CPA - Income Reporting from U.S. Possessions

Presence Test

If you are a U.S. citizen or resident alien you will satisfy the presence test for the entire year if you meet one of the following conditions. You were present in Puerto Rico for at least 183 days during the tax year. You were present in Puerto Rico for at least 549 days during the 3 year period that includes the current year and the 2 immediately preceding tax years. During each year of the 3 year period you must be present in Puerto Rico for at least 60 days You were present in the United States for no more than 90 days during the year. You had earned income in the U.S. of no more than $3,000 and were present for more days in Puerto Rico than in the U.S. during the year. You had no significant connection to the United States during the tax year.

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