Puerto Rico Media Agreement
Description
How to fill out Media Agreement?
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FAQ
Bona fide residents may be citizens, resident aliens or nonresident aliens of the U.S. In general, you are a bona fide resident of a U.S. Territory, if during the tax year, you: Meet the Presence Test, Present 183 days (or more) in the U.S. territory during the tax year, or.
Bona Fide Residents of Puerto Rico: Generally, you are a bona fide resident of Puerto Rico if during the tax year, you: ? Meet the presence test ? Do not have a tax home outside Puerto Rico, and ? Do not have a closer connection to the United States or to a foreign country than to Puerto Rico.
The term 'resident individual' means an individual who is domiciled in Puerto Rico. It should be presumed that an individual is a resident of Puerto Rico if they have been present in Puerto Rico for a period of 183 days during the calendar year.
To qualify for bona fide residence, you must reside in a foreign country for an uninterrupted period that includes an entire tax year. An entire tax year is from January 1 through December 31 for taxpayers who file their income tax returns on a calendar year basis.
What is PROMESA? The Puerto Rico Oversight, Management, and Economic Stability Act, (PROMESA) was signed into law by President Barack Obama on June 30, 2016, to allow Puerto Rico to restructure its debt and achieve fiscal responsibility.
The first requirement has to do with time spent in Puerto Rico. Individuals are expected to spend 183 days a year in the territory. Further, they must spend at least 549 days in a three-year period.
