What kind of earned income from PR (US possession) and under what circumstances are/is excludable from federal taxes?.

[wilymar]

Do I enter Rental Income of a real property located in PR in the General Income section or as Miscellaneous Income from US Possession in the “Less Common Income section”? During the set up information, the option for US Possession was not available when asked about the location of the property.  If required to report in misc section, should the amount be net of expenses or the gross rental revenue?

[csutton_]

Here's what I learned by visiting this site: https://www.greenbacktaxservices.com/blog/report-rental-income-foreign-property/

Per site:  Report your foreign property rental income and expenses just like you would with a US rental -with a few exceptions. Foreign rental expenses need to be reported in USD and can include such expenses as claiming foreign mortgage interest, local foreign property taxes, repair expenses, management fee expenses, and travel expenses incurred to inspect your foreign property (if personal days are involved, you will only be able to deduct expenses related directly to the management of your foreign property)

Here's Turbo Tax Online Help for Filing Rental Income Outside of US:

Yes, if you're a U.S. citizen or resident. You'll need to report all of your income, whether it was earned in the U.S. or abroad.

Here's how to enter your foreign income:

1. Sign in to TurboTax and select Take me to my return.
2. Click  and search for foreign income.
3. Click the Jump to link in the search results.
4. Answer Yes to Did you Make any Money Outside the U.S.? and follow the on-screen instructions.

If you lived and worked in a foreign country, you might qualify for the foreign income exclusion. We'll ask questions to see if you quality after you've entered your foreign income