Since you cannot prepare and file a Puerto Rico tax return on eFile.com or anywhere online or file it electronically, you can contact the Puerto Rico Department of Finance for information on how to do so. However, if you need to file a federal tax return, you can do so on eFile.com, but you will need to print, sign, and send it to the IRS as the IRS does not accept returns filed electronically with Puerto Rico and other U.S. territory/protectorate addresses. Find IRS mailing addresses for your federal tax return and read the information about filing state tax returns if you need to file one or more state tax returns. If you want to know the basic tax information for Puerto Rico, read on. If you are a bona fide resident of Puerto Rico, you are generally required to file a Puerto Rico tax return. If you are not a resident of Puerto Rico, you must file both a Puerto Rico tax return and a U.S. tax return. If you are a member of the U.S.
Armed Forces, special tax rules may apply. For specific information, check out this page on income earned abroad, read this tax guide for U.S. citizens and resident aliens, and read this publication for people with income from U.S. possessions. Anyone born in Puerto Rico on or after January 13, 1941 is a U.S. citizen at birth. This group living in Puerto Rico may need to file not only a U.S. federal tax return, but also a Puerto Rico tax return. If you are a U.S.
citizen or resident alien who has income from Puerto Rico, the following information describes the tax returns you must file. A Puerto Rico tax return reporting Puerto Rico income and a U.S. tax return can be found on Form 1040-NR – FileIT. If you are a non-U.S. resident alien but a resident of Puerto Rico, your tax return will be treated as a non-resident alien, meaning you are not allowed to claim a dependent deduction unless the support creditor is a U.S. citizen or national. If you need to add or change information on your Puerto Rico return after Puerto Rico accepts it, learn how to prepare and file a U.S. tax change. Form 1040-PR is a form in Spanish. Forms 1040 and 1040-SR have Spanish versions.
The Commonwealth of the United States generally has two sales tax exemptions per year. The first takes place in January and applies to the purchase of school supplies and uniforms. The second takes place in July and applies to school uniforms, consumables, textbooks and workbooks. If you have self-employment income, you may need to provide your information on Form 1040-SS or Form 1040-PR. If you are a bona fide resident of Puerto Rico and can exclude your Puerto Rican income on your U.S. tax return, you must determine your tax filing requirements using the filing thresholds specified in the instructions for each tax return. For more information on who is considered a true resident of Puerto Rico and how to determine the amount of income required to file a U.S. tax return, see Publication 570 and Publication 1321PDF. Once you`ve filed your tax return and filed or filed it electronically, check the status of your U.S.
federal tax refund here if you`re expecting a refund. To change or add information to a federal tax return accepted by the IRS, you must file and file an amended U.S. tax return. Since these rules can get complicated very quickly, you should consult a tax preparation professional at H&R Block. (We even have offices in Puerto Rico: www.hrblock.com/puerto-rico/) However, if you are a resident of Puerto Rico and a U.S. government employee, you must file a U.S. tax return detailing all income you received to provide services to the U.S. government, including services provided in Puerto Rico as a U.S.
government employee. If you are a member of the U.S. Armed Forces or a civilian spouse of a serving member of the U.S. Armed Forces, special tax filing rules may apply to you. For more information, see Publication 570 and Announcement 2012-41. Form 1040-PR and others will be added as they become available. You download the correct form for the correct tax year. See instructions for bona fide residents of Puerto Rico who are required to file a 1040 or 1040-SR tax return. The Commonwealth of Puerto Rico has its own tax system, which uses the United States tax system as a model, but has significant differences.
If you reside in Puerto Rico throughout the tax year, file the following returns: Sasha is a tax analyst specializing in international tax and real estate matters. She received her J.D. and Master of Laws from the University of Missouri-Kansas City School of Law. If you have U.S. income on your Puerto Rico tax return, you can claim a credit for your Puerto Rico tax up to the amount eligible for income tax paid in the United States. Since Puerto Rico is a Commonwealth and an unincorporated territory of the United States, it has a sales and use tax rate of 10.5%. Local governments also levy a 1% municipal sales and use tax. If you don`t fit any of these categories, your tax household is where you work.
You will be deemed to have a closer connection to Puerto Rico than to the United States if you have had greater contact with Puerto Rico than with the United States. To determine if you have had more significant contact with Puerto Rico, the following are considered: U.S. citizens and resident aliens who do not reside in good faith in Puerto Rico throughout the tax year must report all income from global sources on their U.S. tax return. U.S. citizens who change Puerto Rico residence and who were bona fide residents during the two years preceding the change of residence in Puerto Rico may exclude from their U.S. income tax return Puerto Rican income attributable to the portion of the year in which they were bona fide residents of Puerto Rico. One of these tax returns can be filed to claim the child tax credit even after the filing deadline. In fact, families who don`t owe taxes to the IRS can file their 2021 tax return and claim the 2021 tax year child tax credit at any time until April 15, 2025, without penalty. Note that if you reside in Puerto Rico throughout the year, you generally don`t need to file an IRS federal tax return if your only income is from Puerto Rico. Find out if you need to file a U.S.
tax return. On your U.S. tax return, you cannot claim tax credits or deductions that are directly or indirectly related to excluded income. There are many exceptions and details to the attendance test, all listed on pages 3-4 of IRS Publication 570. If you have income from Puerto Rico, you usually have to pay taxes in Puerto Rico. How you are taxed depends on whether or not you are a resident of Puerto Rico. You can file your U.S. tax return online by clicking the button below: See Other U.S. states, territories, and protectorates. Did you know that in addition to the 50 states and D.C., the United States also has several possessions? To be a true resident of Puerto Rico, you cannot have a wheelhouse outside of Puerto Rico. If you reside in Puerto Rico throughout the tax year, you generally don`t need to file a U.S.
tax return if your only income comes from sources in Puerto Rico. However, if you also have income from sources outside of Puerto Rico, including U.S. sources, you must file a U.S. federal tax return if that amount is above the U.S. reporting threshold. Nevertheless, a bona fide resident of Puerto Rico with a U.S. reporting requirement will generally not report income from Puerto Rican sources on a U.S. tax return. There are special rules for members of the U.S. Armed Forces, people with self-employed income, U.S.
government employees, and people entering or leaving Puerto Rico during the year. For more information about these special rules, see IRS Publication 570, Tax Guide for Individuals with Income from U.S. Possessions, or consult an accountant about your unique situation. For more information about connection requirements, see the following table. It is organized by residency status, citizenship, and “yes” or “no” to file a U.S. and/or Puerto Rico tax return. The easiest way to determine how you should submit is to use the free FILEucator eFile.com. If you are a U.S. citizen or resident alien, you generally meet the attendance test for the entire tax year if you meet one of the following conditions: Bona fide residency is determined by a variety of factors.
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