This document provides special instructions for bona fide residents of Puerto Rico who must file a U.S. Individual Income Tax Return (Form 1040 or 1040A). It includes information on adjustments for income earned in Puerto Rico, the American Opportunity Tax Credit, who must file, source of income rules, deductions, and credits. It also discusses the requirements for being considered a bona fide resident of Puerto Rico and the implications for U.S. tax purposes.
documents/EFTA01128897.pdf
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