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IRS.gov Website
Rev. date: 11/28/2017


Tax Information for Residents of Puerto Rico

Tax Topic 900
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Is a Person With Income from Puerto Rico Required to File a U.S. Federal Income Tax Return?Tax Topic 901
Credits and Deductions for Taxpayers with Puerto Rican Source Income Exempt from U.S. TaxTax Topic 902
U.S. Employment Tax in Puerto RicoTax Topic 903
Tax Assistance for Residents of Puerto RicoTax Topic 904