Publication 519 |
2000 Tax Year |
Bona Fide Residents of American Samoa or Puerto Rico
If you are a nonresident alien who is a bona fide resident of
American Samoa or Puerto Rico for the entire tax year, you generally
are taxed the same as resident aliens. You should file Form 1040 and
report all income from sources both in and outside the United States.
Residents of Puerto Rico.
If you are a bona fide resident of Puerto Rico for the entire year,
you can exclude from gross income all income from sources in Puerto
Rico (other than amounts for services performed as an employee of the
United States or any of its agencies).
If you report income on a calendar year basis and you do not have
wages subject to withholding, file your return and pay your tax by
June 15. You must also make your first payment of estimated tax by
June 15. You cannot file a joint income tax return or make
joint payments of estimated tax. However, if you are married to a U.S.
citizen or resident, see Nonresident Spouse Treated as a Resident
in chapter 1.
If you earn wages subject to withholding, your U.S. income tax
return is due on April 15. Your first payment of estimated tax is also
due by April 15. For information on withholding and estimated tax, see
chapter 8.
You cannot claim exemptions for dependents who are
residents of Puerto Rico unless the dependents are citizens of the
United States.
Residents of American Samoa.
If you are a bona fide resident of American Samoa for the entire
year, you can exclude from gross income all income from sources in
American Samoa, Guam, and the Commonwealth of the Northern Mariana
Islands (other than amounts for services performed as an employee of
the U.S. government or any of its agencies). For more information
about this exclusion, get Publication 570,
Tax Guide for
Individuals With Income From U.S. Possessions.
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