The National Directory of
Certified Public Accountants

Ask A CPA - Income Reporting from U.S. Possessions

1. Bona fide Residence criteria

2. Nonresident Alien - A bona fide resident of Puerto Rico

3. Nonresident Alien - Not bona fide resident of Puerto Rico

4. Presence Test

5. Self Employement Tax

6. U.S. citizen or Resident Alien - A bona fide resident of Puerto Rico

7. U.S. citizen or Resident Alien - Not a bona fide resident of Puerto Rico

8. U.S. Government employees

9. Where to file

10. Where to get forms and information

If you need professional help with "Income Reporting from U.S. Possessions" or have other tax questions, we can help you find a local licensed CPA for a free, no-obligation consultation.