Tax residency

Puerto Rico — bona fide presence test calculator

A 183-day Puerto Rico presence route is one of several alternatives under Publication 570. Bona fide residence also requires the tax-home and closer-connection tests. A presence result alone does not establish bona fide residence.

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Your recorded visits

Add visits to this region. Overlapping dates count once.

How this count works

Recorded arrival and departure dates count once. Missing travel history, other eligibility conditions and treaty outcomes are not calculated.

One of five presence tests for bona fide residence; tax-home and closer-connection tests also apply. Act 60 decree conditions are separate.

Read the complete rule explanation →