Puerto Rico Bona Fide Residency Status Rules

Must meet ALL of the following tests:

· Tax Home Test – Puerto Rico must be the principal tax home.

· Presence Test – How much time spent physically in Puerto Rico:

· Present in PR for at least 183 days during the tax year.

· Present in PR for at least 549 days during the 3-year period that includes the current tax year and the 2 immediately preceding tax years.

· Present in the USA for no more than 90 days during the tax year.

· Earned income in the USA of less than $3,000.00 and were present for more days in PR than in the USA during the tax year.

· No significant connection to the USA during the tax year, such as:

· Having a permanent home in the USA.

· Registered to vote in any political subdivision of the USA.

· Spouse or child under age 18 whose main home is in the USA.

· Closer Connection Test – including but not limited to the following during the tax year:

· Location of principal permanent home.

· Location of your immediate family.

· Location / registration of your automobile(s).

· Location of personal belongings, furniture, etc.

· Location of routine personal banking.

· Location business activities outside tax home.

· Location of driver’s license.

· Location of voting registration.

· Location of homestead exemption.

· Residential address used on official documents, forms, etc.

· Location of financial and legal documents.

· Location of where the majority of income was derived.

· Location of investments.

· Location of routine medical/dental/vision care.

· Location of supported charities.

· Location of the social/professional/fraternal/religious organizations.