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New Member
posted Nov 18, 2019 9:07:31 PM

IRS Form 8962 and Puerto Rico's 482

My dad applied to healthcare through healthcare.gov because he is a resident of the state of TN. The income he provided to the marketplace was the pension he receives from Puerto Rico (Retired Teacher) He files taxes in PR by filing form 482.

The IRS is requesting him to fill out Form 8962. 

 

How do you fill 8962 when you do not file federal taxes? 

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3 Replies
Level 15
Nov 19, 2019 10:02:17 AM

If he is a resident of TN then why is he still filing a PR return ?  He should be filing a US form 1040. 

New Member
Nov 19, 2019 10:52:21 AM

he has to file the 482 every year because the money comes from the Puertorican government  (retired teacher). There is a question in that form that asks if you are residing in the island and you answer yes or no but you have to file a 482 every year whether u live there or not.

 

the 1040 is the one that I am questioning. I read about “bona fide” and all that but do not understand it much. 

Level 15
Nov 19, 2019 11:48:03 AM

I highly recommend your friend seek local professional assistance versed in PR returns ... I believe he needs to file a US return but not sure if he still needs to file a PR return :  

 

https://en.wikipedia.org/wiki/Taxation_in_Puerto_Rico