Puerto Rico presence test calculator
The Puerto Rico 183-day presence test is one of five ways to pass. Under Treasury Regulation 1.937-1(c) you meet the presence test if any one of them applies: 183 days in Puerto Rico, 549 days over three years, 90 or fewer US days, low US earned income, or no significant US connection. Enter your days to check all five.
Result
Presence test met
You need any one of the five. This is only the presence part of bona fide residence; the tax home and closer connection tests still apply.
Not met: 183 days in Puerto Rico
150 of 183 days in Puerto Rico this year.
Not met: 549 days over 3 years (60+ each year)
540 of 549 days over three years, with at least 60 in each year.
Not met: 90 days or fewer in the US
120 days in the United States this year (90 or fewer required).
Met: US earned income of $3,000 or less, more days in PR
US earned income within $3,000 and 150 Puerto Rico days beat 120 US days.
Not met: No significant connection to the US
1 significant connection to the US.
The five alternatives
- 183 days. Present in Puerto Rico at least 183 days during the tax year.
- 549 days over three years. 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 the three years.
- 90 US days. Present in the United States no more than 90 days during the tax year.
- Low US earned income. US-source earned income of no more than the amount in IRC section 861(a)(3)(B), $3,000, and more days in Puerto Rico than in the United States.
- No significant connection. No permanent home in the US, no current US voter registration, and no spouse or child under 18 whose principal home is in the US.
Presence is only one third of bona fide residence
IRC section 937(a) makes you a bona fide resident of Puerto Rico only if you meet the presence test, have your tax home in Puerto Rico, and do not have a closer connection to the United States or a foreign country. Meeting the presence test alone does not settle the question. IRS Publication 570 explains all three tests, and Puerto Rico incentive decrees such as those under Act 60 are a separate, local matter on top of them.
How days are counted
- Any part of a day physically in Puerto Rico is a Puerto Rico day.
- A day in both the US and Puerto Rico counts as a Puerto Rico day.
- Days outside Puerto Rico for qualifying medical treatment, or because of a declared disaster or mandatory evacuation, count as Puerto Rico days.
- US transit of under 24 hours between two non-US points, charitable sports events and student days are not US days.
The calculator takes your totals after those adjustments. It is a guide, not tax advice: keep the records behind every day, since the regulation requires documentation for medical days and the burden of proof is yours. For the federal test that applies to non-citizens in the US, use the Substantial Presence Test calculator; for a plain count against any threshold, the 183-day calculator. If you also need to prove where you were, see contemporaneous records.
Puerto Rico presence test FAQ
What is the Puerto Rico 183-day presence test?
It is the first of five ways to meet the presence test in Treasury Regulation 1.937-1(c): being physically present in Puerto Rico for at least 183 days during the tax year. Meeting any one of the five alternatives satisfies the presence test.
Do I need 183 days in Puerto Rico to qualify?
No. 183 days is one alternative. You can also meet the test with 549 days over three years (at least 60 in each), 90 or fewer days in the United States, US-source earned income of $3,000 or less with more days in Puerto Rico than the US, or no significant connection to the US.
Is passing the presence test enough to be a bona fide resident?
No. Under IRC section 937(a), bona fide residence also requires that your tax home is in Puerto Rico and that you do not have a closer connection to the United States or a foreign country. The presence test is one of three parts.
How are travel days counted?
Any day you are physically present in Puerto Rico at any time counts as a Puerto Rico day, and a day spent in both the US and Puerto Rico counts as a Puerto Rico day. Transit through the US of less than 24 hours between two non-US points does not count as a US day.
Are any US days excluded?
Yes. The regulation excludes days in the US for qualifying medical treatment (yours, or accompanying a parent, spouse or child), days you could not return because of a declared major disaster or mandatory evacuation, charitable sports events, and days as a student, among others. Keep records for each.
What form do I file when I become a Puerto Rico resident?
Form 8898 is the IRS statement for individuals who begin or end bona fide residence in a US possession, filed when certain income conditions are met. Check the form instructions for whether you must file.
Sources & further reading
Every rule on this page is drawn from primary sources. Verify the current law before making a residency decision.
- [1]26 CFR 1.937-1, Bona fide residency in a possession (paragraph (c), presence test) (opens in a new tab)Code of Federal Regulations
- [2]Publication 570, Tax Guide for Individuals With Income From U.S. Possessions (opens in a new tab)IRS
- [3]Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession (opens in a new tab)IRS
Count Puerto Rico days automatically
Tax Days logs your Puerto Rico and US days in the background on your iPhone, so the totals above are ready when you need them.
