Puerto Rico
Tax Forms & Info

• All Individual Income Tax Forms
  
• Amber Alert - Nationwide
  

• All Years Individual Income Tax forms
  Back to 1998. English & Spanish.

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.

• Department of the Treasury Contact Information
  
• Puerto Rico Government
  (Only in Spanish)
• Puerto Rico Office of the Governor
  

• 2009 Tax Forms
  
• 2008 Tax Forms
  
• 2007 Tax Forms
  
• 2006 Tax Forms
  
• 2005 Tax Forms
  
• 2004 Tax Forms
  
• 2003 Tax Forms
  
• 2002 Tax Forms
  
• 2001 Tax Forms
  
• 2000 Tax Forms
  
• 1999 Tax Forms
  
• 1998 Tax Forms
  
• 1997 Tax Forms
  
• 1996 Tax Forms
  
• 1995-1991 Tax Forms