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Publication 1321: 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)
- Product number
- Publication 1321
- Title
- 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)
- Type
- Publications
- Issuing body
- Internal Revenue Service (irs.gov)
- Revision (per IRS index)
- Oct 2025
The number, title, and revision date above are reproduced verbatim from the
official IRS
index (captured July 2026). Newer revisions may exist — check irs.gov. This page adds
no instructions or commentary. Not tax or legal advice.