State Residency Rules → Puerto Rico

Puerto Rico Bona Fide Residency: The 183-Day Presence Test

The rule in one paragraph

The federal test — and the goal is reversed: claiming bona fide Puerto Rico residency (Act 60 and otherwise) generally means being present in PR at least 183 days in the year, plus keeping your tax home and closer connection there.

The details

The presence test has five alternate doors: 183 PR days; 549 days across this year and the two prior (with 60+ in each); no more than 90 U.S. days; U.S. earned income of $3,000 or less while spending more days in PR than the U.S.; or no significant U.S. connection. Any part of a day in PR counts as a PR day, and a day touching both PR and the U.S. counts for PR. U.S. days in transit under 24 hours don't count as U.S. days, and qualifying medical and disaster days count as PR days. IRS Pub. 570 also allows up to 30 international travel days to count as PR days when your PR days already exceed your U.S. days. Presence is only one of three tests — tax home and closer connection must also be in PR, with special half-year rules in the year you move. The IRS runs an active audit campaign on Act 60 claimants: keep evidence. (IRC §937; Treas. Reg. §1.937-1; Pub. 570.)

What counts as a day in Puerto Rico?

Any part of a day physically present counts as a presence day, and a day touching both the territory and the U.S. mainland counts for the territory. Days in transit through the U.S. under 24 hours don't count as U.S. days, and up to 30 international travel days can count when territory days already exceed U.S. days.

Count your days automatically

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Related jurisdictions

This page provides general educational information about residency rules, verified against state statutes and administrative guidance at the time of writing. It is not tax, legal, or accounting advice; rules change and residency determinations depend on your complete circumstances. Consult a qualified tax professional.  ·  All jurisdictions  ·  DayLine home