Income Reporting from U.S. Possessions
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.
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.