JotikaT2
Employee Tax Expert

Self employed

Assuming you reside full time in Puerto Rico, unless you have any income as part of your duties as a U.S. Government official and your rental properties are located within Puerto Rico, you would meet the filing exemption as listed in Publication 1321. The location of your rental properties is a factor on whether you need to file a US return or not.  If the properties are located within Puerto Rico, then you would not be subject to filing and can reply to your notice with an explanation on the location of the property.

 

This resource also has some information you may find useful.  Be sure to check with Puerto Rico to make sure you meet any tax filing requirements if you are considered a bona fide resident.  

 

@Emma24 

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