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Important
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For information call now:
(347) 989-4566
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Additional information
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Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
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Residents of Puerto Rico
If you are a bona fide resident of Puerto Rico for the entire year, you can
exclude from gross income all income from sources in Puerto Rico (other than
amounts for services performed as an employee of the United States or any of its
agencies).
If you report income on a calendar year basis and you do not have wages subject
to withholding, file your return and pay your tax by June 15. You must also make
your first payment of estimated tax by June 15. You cannot file a joint income
tax return or make joint payments of estimated tax. However, if you are married
to a U.S. citizen or resident, you can choose to treat the nonresident spouse as
a U.S. resident.
If you earn wages subject to withholding, your U.S. income tax return is due on
April 15. Your first payment of estimated tax is also due by April 15.
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