obÌåÓý

If you are a bona fide resident of Puerto Rico who will file a U.S. Federal Income Tax Return, Form 1040, and claim an exclusion for income earned in Puerto Rico, you will have to make certain adjustments on your return. Publication 1321, Special Instructions for Bona Fide Residents Of Puerto Rico Who Must File A U.S. Individual Income Tax Return (Form 1040 or 1040-SR), explains the adjustments, and how to make them on your return.

Publication 1494, Table for Figuring Amount Exempt from Levy on Wages, Salary, and Other Income (Forms 668-W(ACS), 668-W(c)(DO) and 668-W(ICS)), is mailed with Notice of Levy Forms 668-W(c), 668-W(c)(DO), and 668-W(ICS) to employers or other third parties who pay income to delinquent taxpayers. The tables in the publication are used to figure the amount of an individual's income that is exempt from a levy.

Publication 5534-H (zh-s), It's Not Too Late to Claim the 2021 Child Tax Credit Even if you Received Advanced Payments or Didn't File a Tax Return (Chinese-Simplified Version)

Publication 5534-H (sp), It's Not Too Late to Claim the 2021 Child Tax Credit Even If You Received Advanced Payments or Didn't File a Tax Return (Spanish Version)

Publication 5921, Exempt Organizations Technical Guide TG 8: Fraternal Beneficiary Societies and Domestic Fraternal Societies - IRC Section 501(c)(8) and IRC Section 501(c)(10), discusses the law, regulations, and federal income tax issues with respect to fraternal beneficiary societies described under Internal Revenue Code (IRC) Section 501(c)(8) and domestic fraternal societies under IRC Section 501(c)(10).

Publication 5650 (PR) (sp), More families in Puerto Rico can now receive a tax credit of up to $3,600 for each qualifying child (Puerto Rico) (Spanish Version) - Eligible families can claim the credit through April 15, 2025, by filing a federal tax return ¨C even if they don¡¯t normally file and have little or no income.

Draft versions of tax forms, instructions, and publications. Do not file draft forms and do not rely on information in draft instructions or publications.

If you are a bona fide resident of Puerto Rico who will file a U.S. Federal Income Tax Return, Form 1040, and claim an exclusion for income earned in Puerto Rico, you will have to make certain adjustments on your return. Publication 1321 (sp), Special Instructions for Bona Fide Residents Of Puerto Rico Who Must File A U.S. Individual Income Tax Return (Form 1040 or Form 1040-SR) (Spanish Version), explains the adjustments, and how to make them on your return.

This document includes technical information and audit techniques covering miscellaneous public charity foundation classifications.

Find IRS forms, instructions, publications, and notices for prior years back to 1864.