Puerto Rico

[NotEasy]

Taxpayer has Puerto Rico Income last year. Does anyone know if there is a tax return requirement for Puerto Rico?

[Gary2]

Form 1040-PR. Let us know if you find an English version.

[David1980]

1040SS is the English version of 1040PR. Of course, the 1040PR/SS is only used for paying SE tax to the US, or claiming the additional child tax credit.

If they need to file a Puerto Rico tax return, it's a form 481 or 482. 481 is short form, 482 is long form. I'm not sure what the filing requirements are, as far as minimum income required to file.

The forms are available on the Departamento de Hacienda Gobierno de Puerto Rico's website at http://www.hacienda.gobierno.pr/plan...ndividuos.html

Depending on whether the taxpayer is a bona fide resident of PR, a US citizen, where their income is, etc... you can end up needing to file both US and PR tax returns. Publication 570 is your best bet to figure out what forms need to be filed if any for the US.

[Gary2]

Ah, silly me for extrapolating from W-2PR, which I have seen. But now I've also found 499R-2, and I'm wondering if those are two different designations for the same form or if they're different.