Get Pr 480.2 2018-2025

If you are a U.S. citizen or resident alien but not a bona fide resident of Puerto Rico during the entire tax year, you generally must file the following returns. A Puerto Rico tax return reporting only your income from Puerto Rico sources.

If you are a nonresident alien of the Unites States but a bona fide Puerto Rico resident, you must file a Puerto Rico tax return, reporting worldwide income but excluding U.S. income. In addition, you must file a U.S. tax return, namely Form 1040, reporting worldwide income, with the exclusion of Puerto Rico income.

Puerto Rico is a US territory and not a state, so its residents don't pay federal income tax unless they work for the US government. Even so, workers there pay the majority of federal taxes that Americans on the mainland pay payroll taxes, social security taxes, business taxes, gift taxes, estate taxes and so on.

Puerto Rico, an island in the Caribbean Sea, has been a territory of the United States since 1898, after the U.S. defeated Spain in the Spanish-American war. It's classified as an unincorporated territory, meaning the island is controlled by the U.S. government but is separate from the mainland.

The prevailing consensus to this day is in line with White's interpretation that the Citizenship Clause of the 14th Amendment does not extend to Puerto Rico. Since the Downes ruling, for 116 years, Congress has governed Puerto Rico as a separate and unequal territory.

People born in Puerto Rico are U.S. citizens by birth but that citizenship is protected by statutory law rather than by the U.S. Constitution. Puerto Ricans are also covered by a group of "fundamental civil rights" but, because Puerto Rico is not a state, they are not covered by the full Bill of Rights.

All U.S. territories are part of the United States (because they are under U.S. sovereignty), but unincorporated territories are not considered to be integral parts of the United States, and the U.S. constitution only applies partially in those territories.

The constitution, approved by the U.S. congress, went into effect in 1952. ... U.S. federal law applies to Puerto Rico, even though Puerto Rico is not a state of the American Union and their residents have no voting representation in the U.S. Congress.

The economy of Puerto Rico is mainly driven by manufacturing, primarily pharmaceuticals, textiles, petrochemicals, and electronics; followed by the service industry, primarily finance, insurance, real estate, and tourism.