Individuals living outside the U.S. often have to file information tax returns with the IRS (such as the FBAR, Forms 5471, 8865, 8621, 8938, etc.). Although Puerto Rico is a possession of the United States, it is treated as a foreign country for most U.S. tax purposes. Therefore, bona fide residents or Puerto Rico may need to file these forms. However, special rules may apply to these forms for bona fide residents of Puerto Rico. This flowchart specifies whether the normal filing requirements for these forms apply to bona fide residents of Puerto Rico, or whether the normal filing requirements are modified in some way.
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