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ngoc.nguyen20 · Dec 14, 2011, 10:13 PM

If I live and work in Puerto Rico for full year, can I still get 1099-misc form for tax return from the employer? I am U.S citizen but live in Puerto Rico for full tax year.

MukatA · Dec 15, 2011, 02:43 AM

1. An individual with worldwide gross income of more than $75,000 must file Form 8898 for the tax year in which the individual becomes or ceases to be a bona fide resident of one of the following U.S. possessions: American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Commonwealth of Puerto Rico, or the U.S. Virgin Islands.
2. You must figure out if you are a bona fide resident of Puerto Rico or not. Read Chapter 1 of IRS Publication 570 Tax Guide for Individuals with Income From U.S. Possessions.
3. If you are a bona fide resident of US, you do not file Form 1040, instead file Form 1040-SS.
4. On yourself employed income, you must pay self employment tax even if your income is not taxable in U.S.

ngoc.nguyen20 · Dec 15, 2011, 07:24 PM

Thank you.
I am not bona fide. So should I file 1040 form? The employer issued me 1099-misc form for myself employment, it is the right form? DO I have to file any other form for puerto rico government?

ngoc.nguyen20 · Dec 15, 2011, 11:04 PM

Can I still use form 1040-ss if I received commission reported on form 499R-2/W-2PR?
What is exactly meaning of Bona Fide?

MukatA · Dec 16, 2011, 12:22 AM

You should read IRS publication 570. It appears that you do not qualify for the bona fide resident of Puerto Rico. In that case, you may have to file a Puerto Rican tax return reporting income only from Puerto Rican sources. You will also file Form 1040 reporting your worldwide income including Puerto Rican income. You will also file Form 1116 to claim foreign tax credit that is credit for taxes paid to Puerto Rico.

ngoc.nguyen20 · Dec 16, 2011, 08:56 AM

Thank you for your help.

ngoc.nguyen20 · Dec 16, 2011, 08:57 AM

Thank you so much.