Puerto Rico tax residency rules
Threshold: 183 days · Puerto Rico Presence Test · Calendar year (Jan 1 – Dec 31)
Rules tracked by Tax Days
PR Bona Fide Residence Presence Test
- Type
- Puerto Rico Presence Test
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Bona fide residence presence test with several alternatives; meeting any one is enough: generally 183 days in Puerto Rico in the year, or 549 days over three years with at least 60 each year, or no more than 90 days in the United States.
Generally, you meet the presence test for bona fide residence in Puerto Rico if any one alternative holds: at least 183 days in Puerto Rico during the tax year; at least 549 days in Puerto Rico over the tax year and the two years before it, with at least 60 days in each of those years; no more than 90 days in the United States during the tax year; earned income from US sources under a small limit together with more days in Puerto Rico than in the United States; or no significant connection to the United States during the year. Certain days, such as days in the US for medical treatment, can count as days in Puerto Rico. Presence is only one part: you must also have no tax home outside Puerto Rico and no closer connection to the US or a foreign country. Sources: 26 U.S.C. 937; Treas. Reg. 1.937‑1; IRS Publication 570.
Puerto Rico tax residency, FAQ
How many days do I need in Puerto Rico to be a bona fide resident?
Puerto Rico uses a presence test with several alternatives, and meeting any one is enough. Generally, you meet the presence test for bona fide residence in Puerto Rico if any one alternative holds: at least 183 days in Puerto Rico during the tax year; at least 549 days in Puerto Rico over the tax year and the two years before it, with at least 60 days in each of those years; no more than 90 days in the United States during the tax year; earned income from US sources under a small limit together with more days in Puerto Rico than in the United States; or no significant connection to the United States during the year. Certain days, such as days in the US for medical treatment, can count as days in Puerto Rico. Presence is only one part: you must also have no tax home outside Puerto Rico and no closer connection to the US or a foreign country. Sources: 26 U.S.C. 937; Treas. Reg. 1.937‑1; IRS Publication 570.
How does Puerto Rico count a day of presence?
Day-counting rules vary: many jurisdictions treat any part of a calendar day spent in-country as a full day, while others require presence at midnight. Because the burden of proof is usually on you, keep a contemporaneous, day-by-day record of where you were.
What tax year does Puerto Rico use?
Puerto Rico measures residency over the calendar year (January 1 to December 31).
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