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Epstein File EFTA01128897: RICO (DS9)

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This document contains tax-related information about Puerto Rico, discussing tax credits, residency requirements, and federal income tax filing obligations for residents of Puerto Rico. The document appears to be a general tax guidance document referencing various tax provisions related to Puerto Rican residents.

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applies in the year you are moving to or from Puerto **Rico**.
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American Opportunity Tax Credit Bona fide residents of Puerto **Rico** will receive the refundable part of this credit from the Puerto **Rico** Treasury Department
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Government in Puerto **Rico**, must file a U.S. Federal income tax return.

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