Federal Law

Below are links to view or download relevant Federal Internal Revenue Code (IRC) laws and Treasury Regulations regarding the Puerto Rico Tax Exemption Programs along with relevant Internal Revenue Service (IRS) forms and documents. Many links below are to Cornell Law School's free Legal Information Institute website that publishes Federal Law.

The Internal Revenue Code is the "law", and the Treasury Regulations are the "rules" to follow the law. The tabs below will have the IRC and any supporting Treasury Regulations to support the IRC.

IRC and Treasury Regulations:

  • Residency
  • Source Income
  • Other

IRC §937 - Residency Rules and Source Income Rules

IRS Documents and Forms:

  • IRS Publications
  • IRS Notices
  • IRS Forms

IRS Publication 570 - Tax Guide for Individuals with Income from U.S. Possessions

IRS Publication 1321 - Special Instructions for Bona Fide Residents of Puerto Rico Who Must File a US Individual Income Tax Return