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Is a citizen of Puerto Rico a US Citizen for taxes?

Question: 
Is a citizen of Puerto Rico a US Citizen or a nonresident alien for tax purposes?
Answer: 

Any individual who is not a citizen or resident of the United States is a nonresident alien individual. An alien individual meeting either the green card test or the substantial presence test for the calendar year is a resident alien. Any person not meeting either test is a nonresident alien individual. Additionally, an alien individual who is treated as a nonresident alien pursuant to Regulations section 301.7701(b)-(7) for purposes of figuring out the individual’s U.S. tax liability, or an alien individual who is a bona fide resident of Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, the U.S. Virgin Islands, or American Samoa is a nonresident alien individual. An individual will not be treated as a U.S. person for a tax year or any portion of a tax year that the individual is a dual-resident taxpayer who is treated as a nonresident alien for purposes of figuring his or her U.S. tax liability. See Pub. 519, U.S. Tax Guide for Aliens, for more information on resident and nonresident alien status.
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Learn more about Deborah Crawford’s webinar Nonresident Aliens Deposit Customers: FTIN, US TIN and Interest Reporting

First published on 10/20/2019

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