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San Juan, Puerto Rico capitol building.

Bona Fide Resident of Puerto Rico – Closer Connection Test

September 14, 2023

Bona Fide Residency in Puerto Rico To qualify as a bona fide resident of Puerto Rico, an individual must satisfy three primary tests: the presence test, the tax home test, and the closer connection test. Illustrative Example: Sarah’s Journey to Residency Sarah, a U.S. citizen from Massachusetts, works at a private equity firm. Married with

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Rachel Farris, CPA, P.C.

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