Links to Other
State Tax Forms
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Guam
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
New York City
North Carolina
North Dakota
Northern Mariana Islands
Ohio
Oklahoma
Oregon
Pennsylvania
Puerto Rico
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
U.S. Virgin Islands
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming

Puerto Rico
Tax Forms & Info

Current Year Tax Forms & Info

Prior Year Tax Forms

Miscellaneous Tax Links

    Additional Resources

    Publication 570, Tax Guide for Individuals With Income from U.S. Possessions

    Publication 1321, Special Instructions for Bona Fide Residents Of Puerto Rico Who Must File A U.S. Individual Income Tax Return (Form 1040 or 1040A)

    Commonwealth of Puerto Rico

    The Commonwealth of Puerto Rico has its own separate and independent tax system. Although it is modeled after the U.S. system, there are differences in law and tax rates. If you are a U.S. citizen with income from Puerto Rico, you may be liable for Puerto Rican taxes. You may also be liable for filing a U.S. tax return.

    To obtain Puerto Rican tax forms, contact the Forms and Publications Division Office at the above address or call (787) 721-2020, extensions 2643, 2645, or 2646.

    Deductions and Credits

    Deductions and credits that specifically apply to your exempt Puerto Rican income are not allowable on your U.S. income tax return. Deductions that do not specifically apply to any particular type of income must be divided between your income from Puerto Rican sources and income from all other sources to find the part that you can deduct on your U.S. tax return. For further information see Publication 1321, Special Instructions for Bona Fide Residents Of Puerto Rico Who Must File A U.S. Individual Income Tax Return (Form 1040 or 1040A).

    Earned Income Credit

    Even if you maintain a household in Puerto Rico that is your principal home and the home of your qualifying child, you cannot claim the earned income credit on your U.S. tax return. This credit is available only if you maintain the household in the United States or you are serving on extended active duty in the Armed Forces of the United States.

  • Electronic W-2 Program Information
  • Frequently Asked Questions
    In Spanish

    Income

    Income you receive from Puerto Rican sources during your residence in Puerto Rico is exempt from U.S. tax. This includes income for the period of Puerto Rican residence in the year you change your residence from Puerto Rico if you resided there at least 2 years before the change. However, income you receive for services performed in Puerto Rico as an employee of the United States is not exempt from U.S. income tax.

    Nonresidents of Puerto Rico

    If you are a U.S. citizen and are not a resident of Puerto Rico, include only your income from Puerto Rican sources on your Puerto Rican return. Wages for services performed in Puerto Rico for the U.S. Government or for private employers is income from Puerto Rican sources.

    Residents of Puerto Rico

    If you are a U.S. citizen and also a resident of the Commonwealth of Puerto Rico for the entire tax year, you generally must include income from worldwide sources on your Puerto Rican return. Wages and cost-of-living allowances paid by the U.S. Government for working in Puerto Rico are subject to Puerto Rican tax. Advice about possible tax benefits under the Puerto Rican investment incentive programs is available from the Puerto Rican tax authorities. If you report U.S. source income on your Puerto Rican tax return, you can claim a credit against your Puerto Rican tax, up to the amount allowable, for income taxes paid to the United States.

    U.S. Taxation

    As a U.S. citizen, you must report gross income from worldwide sources, regardless of where you live. However, a special rule applies if you are a bona fide resident of Puerto Rico for an entire tax year, or have been a bona fide resident of Puerto Rico for at least 2 years and later change your residence from Puerto Rico during a tax year.

Where to Mail
Your Tax Return

Requests for information about the filing of Puerto Rican tax returns should be addressed to the Bureau of Income Tax at the following address:
Negociado de Asistencia
Contributiva y Legislación
Departmento de Hacienda
P.O. Box 565
San Juan, Puerto Rico
00902-6265.
The telephone number is (787) 721-2020, extension 3611.



State Links

IRS Tax Forms


We support the National Center for Missing and Exploited Children.
If you see one of the children pictured below, please:
Call 1-800-THE-LOST (1-800-843-5678).


 Countdown thru
 April. 15th, when
 your tax return
 is due

Days

Hrs

Mins

Secs