Do I have to file a tax return in Puerto Rico? I'm a US citizen and I am not a bona fide resident of Puerto Rico.

[jcon522]

I only made $3000 total in Puerto Rico for the year, and I was taxed by my company for US federal income and PR income. I received the Form 499R-2/W-2PR and the bottom has a section which states that, according to Puerto Rico Internal Revenue Code of 2011, an income tax return must be filed if "...an individual...who during the taxable year had gross income greater than $5000." 

Is this referring to having greater than $5000 of income in PR or in total? And do I need to file? If so are there online programs to file PR returns? Seems like Turbo Tax cannot.

[DanielV01]

If you are not a bona fide resident of Puerto Rico, you are not required to file a Puerto Rico return.  You will report your income to the U.S. in this case.  The following link provides more information on this subject:  Topic No. 901.  Of note on that link is the following parragraph:  

U.S. citizens and resident aliens who aren't bona fide residents of Puerto Rico during the entire tax year are required to report all income from worldwide sources on their U.S. income tax return. However, a U.S. citizen who changes residence from Puerto Rico to the United States, and who was a bona fide resident of Puerto Rico for a period of at least two years before changing residency, can exclude any Puerto Rican source income from his or her U.S. income tax return attributable to the part of the year he or she was a bona fide resident of Puerto Rico. (Bolding added)

The general rule is that you either taxed in Puerto Rico or the United States, but not to both.  Puerto Rico will not factor in your US income because you are not a bona fide resident of Puerto Rico.  However, if you do need access to the Puetor Rico Department of Revenue, you may visit this website (in Spanish):  http://www.hacienda.gobierno.pr

[larissaliane1]

Same situation here. Would this income need to be reported under foreign income?

[DanielV01]

I'd need a little more detail to answer your question.  If you'd like, could you post a separate question providing detail specific to your situation?  Two situations may seem the same and be completely different.

[jcon522]

This doesn't specifically say that I don't need to file a return to PR for the money I made in PR though. I see that I would have to report it on my federal return, but would I need to file a separate PR return as well?

[DanielV01]

In your initial question you mentioned that you had less than the required amount to file a PR return. If you were to file a PR return your US income is excluded.  You can file if you choose, but it doesn't sound like you have to.  But I provided the website in my answer to Puerto Rico's Department of Taxation to further assist you, since TurboTax does not prepare Puerto Rico returns.

[Anonymous]

My daughter worked for a few days in Puerto Rico and her company sent her Form 499R-2/w-2PR with wages of $562 and no withholding.  Does she need to file a form 482 with Puerto Rico or can she just report this as income on her US return?  

[RMMRW]

Hi!

I work for the US Government in Puerto Rico.

I am a bonafide resident of North Carolina.

my husband lives and works in NC.

we file our taxes jointly.

I am not a bonafide resident of Puerto Rico.  Yet P.R. taxes are withheld from my paycheck.  I understand I need to file a US return and not a PR return and can receive a foreign tax credit.  Do I need to file a tax exempt certificate in Puerto Rico?  
I claimed a foreign tax credit on my Federal return.

can I also claim the foreign tax credit on my State return?  Thx!

[KarenJ2]

You will need to file both a PR return and a US return.  You can claim a foreign tax credit for your PR tax paid on your US tax return and your NC tax return.  Please see NC Credit for Income Tax Paid to Another State or Country.

According to IRS Publication 570   Tax Guide for Individuals With Income Form US Possessions

U.S. citizen or resident alien.

If you are a U.S. citizen or resident alien but not a bona fide resident of Puerto Rico during the tax year, you must generally file the following returns.

• A Puerto Rico tax return reporting only your income from Puerto Rico sources. Wages for services performed in Puerto Rico, whether for a private employer, the U.S. government, or otherwise, is income from Puerto Rico sources.

• A U.S. tax return reporting income from worldwide sources. Generally, you can claim a foreign tax credit for income taxes paid to Puerto Rico on the Puerto Rico income that is subject to Puerto Rico taxes and not exempt from U.S. taxes (see chapter 4 for more information).