Income Reporting from U.S. Possessions
U.S. Citizen Or Resident Alien - Not A Bona Fide Resident Of Puerto Rico
If you are a U.S. citizen or resident alien and Not a bona fide resident of Puerto Rico during the entire year, you generally must file: A Puerto Rican tax return reporting only income from Puerto Rican sources. Wages for services performed in Puerto Rico, whether for the U.S. Government, a private employer or otherwise, is from Puerto Rican sources. A U.S. tax return reporting income from worldwide sources. Generally, you can claim a foreign tax credit for income taxes paid to Puerto Rico on the Puerto Rican income that is not exempt from U.S. taxes.
Note If you need professional help with "Income Reporting from U.S. Possessions" or have other tax questions, we can help you find a local licensed CPA for a free, no-obligation consultation.