Puerto Rico: 183 days (bona fide residence)
At least 183 days in Puerto Rico in the tax year (calendar year)
About This Rule
One way to meet the presence test for bona fide residence in Puerto Rico is to be there at least 183 days in the tax year; any part of a day counts, and a day spent in both Puerto Rico and the United States counts as Puerto Rico. The test has other routes the app doesn't track, such as 549 days over 3 years with at least 60 in each, or no more than 90 days in the United States. It applies to U.S. citizens and resident aliens, and residence also needs the tax home and closer connection tests.
Also Requires
- No tax home outside Puerto Rico during the tax year
- No closer connection to the United States or a foreign country than to Puerto Rico
Sources
Reviewed September 30, 2026
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