Apr. 5, 2014 - An individual is considered a a resident of Puerto Rico if he or she is considered domiciled on the island. This usually means that a person must be present in Puerto Rico for at least 180 days per calendar year. In addition for a person to be considered a bona fide resident of the island, one must not claim partial year residency in another local (in addition to other tests). The facts and circumstances are important in determining residency status. There are more rules and this post contains simplifications and is not comprehensive. Additionally, as always, a professional should be consulted and be presented with specific information. *** |
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