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Your First Year Depends on Your Next Three: The Year of Move Rule for Puerto Rico
Moving to Puerto Rico, your first year gets relief on the tax home and closer connection tests, but only if you stay a bona fide resident for the next three years.
指南
讲清楚Act 60的在场要求
用大白话讲清One83所依据的那些规则：在场测试、什么才算一天，以及哪些书面材料必须扛得住稽查。一般性信息，不构成税务建议。
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The Year You Leave Puerto Rico: How Your Residency Is Counted in the Year of the Move
In the year you leave, a special Puerto Rico rule can treat you as a bona fide resident for the part of the year before the move. Here is how it works, what Form 8898 asks, and what to document.
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You Came Up Short This Year: What Failing the Presence Test in Puerto Rico Means for That Year
Bona fide residency is tested one taxable year at a time. Here is what a short year does and does not say, which prong to check first, and what to bring to an advisor.
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Who Has to Prove Your Residency, You or the IRS?
The residency regulation assigns no burden of proof. Section 7491 can shift it to the IRS in court, but only on conditions. Here is what is settled and what is not.
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Physician and Other Individual Decrees: The Same Federal Presence Test Applies
Holding a physician or other individual decree does not give you a different federal residency test. The same three tests apply to you, every tax year.
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Running an Act 20 Company: Where Is Your Tax Home When You Travel for the Business?
An Act 20 decree covers the company, not you. Your federal residency turns on three tests, and the tax home test asks where your principal place of business is, not how many days you spent there.
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Act 20, 22 and 273 Under Act 60: What Did Not Change About Your Residency Test
Act 60 of 2019 absorbed the 2012 incentive laws, but federal bona fide residency is still decided under section 937, one tax year at a time, for each person.
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Still on an Act 22 Decree? The Presence Test You Must Meet Each Year
Holding an Act 22 decree does not make you a bona fide resident for federal purposes. The presence test applies every tax year, and there are five ways to pass it.
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What an IRS Residency Examination Asks For
An IRS residency examination usually starts with a letter and an information document request. Here is how the process runs and how the requests follow the three bona fide residence tests.
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How Long Do You Have to Keep Your Day Count Records?
Keep day count records until the IRS time to assess tax on that year's return expires. Three years from filing is the default under section 6501, with longer periods for a large omission, a missing return, fraud, or a written extension.
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Card Statements as a Day Ledger: What Transactions Prove and What They Do Not
A card statement is a record of a transaction, not of where you stood. This guide explains what card and ATM records can corroborate for a Puerto Rico day count, why online charges, shared cards and cash weeks leave gaps, and where statements matter in the closer connection test.
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Reconstructing a Year You Did Not Document: What Can Be Rebuilt and What Cannot
If you kept no day log for a Puerto Rico residency year, you can still rebuild much of the count from airline, card, phone, lease and utility records. Each day needs an anchor you can point to, and some days will not have one. This guide covers what the regulation requires, which third party records help, what cannot be rebuilt, and when a weak year belongs in front of a licensed tax professional before you file.
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There Are No Passport Stamps for Puerto Rico: What Replaces Them
A trip between the mainland and Puerto Rico is domestic, so no passport stamp or entry record is created to settle your day count. The tax rules never asked for one. They count physical presence on a day, and they say very little about what evidence you keep. This guide explains why the stamp does not exist, what Publication 570 and the regulation count in its place, and where the published rules stop on records.
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What a Contemporaneous Day Log Looks Like, and Why the Timing Matters
A contemporaneous day count log is a record made at or near the time each day happened, one entry per day, saying where you were. This guide covers the fields each entry needs, how to handle travel days and corrections, what backs a log up, and why the record has to exist before anyone asks for it. Neither Publication 570 nor the regulation prescribes a log format, so we mark clearly where the published guidance stops.
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Utility Bills, Leases, and Proving the Home Was Actually Lived In
Neither Publication 570 nor 26 CFR 1.937-1 names a lease or a utility bill as required proof of a Puerto Rico home. The closer connection test asks whether you have a permanent home that is available to you at all times. This guide explains what a lease, a deed, and utility accounts can show, what they cannot show, and which questions published guidance leaves open.
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Your Spouse Stayed Behind: The Significant Connection Rule for a Spouse in the US
A spouse whose main home is in the US counts as a significant connection under 26 CFR 1.937-1(c)(5), closing one presence-test path. Here is exactly what that does and does not disqualify.
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Freelancers and Contractors: What Counts as Your Tax Home When Your Clients Are Everywhere
A freelancer with clients on the mainland and in Puerto Rico has no single employer to point to. Here is the test the IRS actually applies to find a tax home.
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A Flight on December 31: Which Tax Year Does the Day Belong To?
A travel day at the turn of the year feels ambiguous. It is not. Here is how the presence test assigns a single calendar date to a single tax year, with two worked examples and the record to keep.
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Can Cell Phone Records Prove Where You Were?
Cell phone records can back up a day you spent in Puerto Rico, but a tower ping is not GPS. Here is what carriers hand over, and what actually holds up.
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Boarding Passes and Airline Records: What the Carrier Keeps and How to Get It
Airlines are only required to keep a reservation on file for two months. Here is what a boarding pass actually proves, what the carrier does not keep, and what to save yourself.
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Do You and Your Spouse Each Have to Pass the Tests Separately?
Puerto Rico's presence, tax home, and closer connection tests are each evaluated per spouse, not per household. Here is what that means for married couples.
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Your Old Voter Registration and Why It Is Not a Small Thing
A voter registration you never cancelled can quietly block two separate Puerto Rico residency tests under IRC section 937. Here is how, and how to fix it.
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A Child at a Mainland School: The Student and Custody Exceptions
The significant connection test counts a minor child whose home is in the United States against you, but two written exceptions carve that back: a custody arrangement under a decree, and a child who qualifies as a student. This article walks through what each requires and where the line sits.
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Closer Connection to a Foreign Country: The Half of the Test People Miss
The closer connection test weighs Puerto Rico against the United States and any foreign country combined, not the mainland alone.
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Is There a Points System for the Closer Connection Test?
No, there is no points system. The closer connection test weighs your contacts to Puerto Rico against your combined U.S. and foreign contacts as a whole.
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The Address You Write Down: Forms, Documents, and the Residence You Declare
The closer connection test weighs the country of residence you declare on tax forms, brokerage paperwork, and insurance documents. Here is what counts, and what a mail forwarding habit signals to an examiner.
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The Business Activities Factor: What Counts Twice Under Puerto Rico's Closer Connection Test
Passing the tax home test does not settle your business activities. The closer connection test counts them again, narrower than most people assume.
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Clubs, Congregations, and Board Seats: The Organizations Factor in Puerto Rico's Closer Connection Test
Board seats, club memberships, and congregations are a named closer connection factor, weighed against your Puerto Rico ties, not in isolation.
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Does It Matter Where Your Car, Furniture, and Storage Unit Are for the Closer Connection Test?
Personal belongings, cars, furniture, and a mainland storage unit, are a real factor in the closer connection test. Here is how much they actually weigh.
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The Family Factor: Closer Connection When Your Household Is Split
Where your family lives is one of roughly ten facts weighed under the closer connection test, not a bright-line rule. But a spouse or minor child whose main home is in the United States can trigger a separate disqualifier. Here is how the two rules differ, and what a genuinely split household should document.
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Pilots and Flight Crew: How Base Location and Layovers Affect Your Puerto Rico Day Count
Flight crew spend most working days somewhere other than Puerto Rico or a fixed mainland location. That puts the presence test, the tax home test, and the day count all in play at once. Here is how each one actually applies to a rotating flight schedule, and what a layover does and does not do to your count.
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Mainland License, Occasional Practice Days, and the Puerto Rico Tax Home Test
Doctors and lawyers who keep a mainland license active often assume it threatens their Puerto Rico residency. The tax home test does not work that way. It weighs time, business activity, and financial return at each location, not license status. Here is what the regulation actually says, and what to document.
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Tax Home, Abode, and Domicile Are Three Different Things
Tax home, abode, and domicile get used as if they mean the same thing. Under 26 CFR section 1.937-1, only two of them are actually tested. Here is what each term means and where they intersect.
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What Breaks a Puerto Rico Tax Home in the Middle of a Year
Passing the 183 day presence test does not lock in bona fide Puerto Rico residency by itself. The tax home test runs on the full year, and a stateside job or a mainland office opened partway through the year can undo it. This guide walks through what actually changes your tax home, the narrow year of the move exception, and who it does not help.
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Working at Sea: The Tax Home Rule for Vessel Crew in International Waters
Employment on a vessel that mostly works international and local waters does not, by itself, give you a tax home outside Puerto Rico. Here is exactly what 26 CFR 1.937-1(d) covers, and what it leaves for the presence test and closer connection test to decide.
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What Is Your Tax Home If You Have No Job or Business in Puerto Rico?
Retired or living on investments? The tax home test skips straight to where you actually live. Here is how that fallback works, with citations.
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Two Businesses, Two Places: Where Is Your Principal Place of Business?
Running one business in Puerto Rico and keeping another on the mainland does not settle your tax home on its own. Here is how the regulation actually weighs a principal place of business when there is more than one.
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Elected Officials and Government Employees: The Day Count and Tax Home Exceptions
An elected representative of Puerto Rico, or someone who serves full time as an elected or appointed official or employee of the Puerto Rico government or one of its political subdivisions, does not lose ground on the presence test or the tax home test for days spent doing that job in the United States. This guide traces the exception to 26 CFR 1.937-1, explains who actually qualifies, and flags what the exception does not reach.
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Professional Athletes and the Charitable Sports Event Exception to the Presence Test
A professional athlete competing in a single charitable sporting event while in the United States can exclude that competition day, and only that day, from the Puerto Rico presence test. This guide traces the exception to its actual source, flags a citation gap in the underlying definition, and walks through the Form 8843 filing that makes the exclusion real.
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Studying in the US: The Presence Test Days That Don't Count Against You
A semester on the mainland does not have to cost presence test days. Here is how the CFR 1.937-1 student exception works, for you and for a dependent.
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Present in Both Places on the Same Calendar Day: What Is Settled and What Is Not
A day spent in both Puerto Rico and the mainland is not a gray area. 26 CFR 1.937-1(c)(3) resolves it directly. This piece walks through exactly what the regulation settles, the rarer two possession case, and where the published rule genuinely stops.
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What Counts as the United States for Day Counting Purposes
For the Puerto Rico presence test, the United States means only the 50 states and the District of Columbia. Here is where that definition comes from and why it decides three other rules.
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Do US Days Count? Funerals, Jury Duty, and the Presence Test's Closed List
The presence test exceptions in 26 CFR 1.937-1(c)(3) are a closed list, not a set of examples. A funeral or a jury summons feels like it should count as an excused day. Neither one is on the list. Here is the full enumeration, why the two most common assumptions fall outside it, and how to plan around a day that will count no matter the reason.
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Connecting Through Miami: The Under 24 Hour Transit Rule and Your US Day Count
A connection through Miami or another mainland hub does not have to cost you a US presence day. Here is what 26 CFR 1.937-1 actually requires to keep a connection under 24 hours from counting against your day count.
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Five Ways to Pass the Presence Test, and How to Tell Which One Is Yours
Most people think the presence test means 183 days in Puerto Rico. It is actually satisfied by any one of five conditions in 26 CFR 1.937-1(c). This guide covers all five and how to tell which one fits your travel year.
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The Earned Income Condition: Passing the Presence Test With Limited US Earnings
The presence test is not only about counting to 183. One condition turns on income instead: US earned income at or under $3,000 for the year, plus more days in Puerto Rico than in the United States. Here is where the figure comes from and who this path helps.
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Driver's License, Voter Registration, and Bank Accounts: The Paper Moves That Support Your Day Count
A Puerto Rico driver's license, local voter registration, and everyday banking are closer connection factors, not a substitute for the presence test. Here is what each paper move does, what it does not do, and a practical order to make them in your first partial year.
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Form 8898, Line by Line: Filing the Year Your Residency Begins or Ends
Form 8898 notifies the IRS of the specific tax year your bona fide Puerto Rico residency begins or ends, but only if your worldwide gross income clears $75,000. This walkthrough covers the $75,000 threshold, the due date and mailing address, what Parts I through IV actually ask, why the year of the move changes what Part III is testing, and the $1,000 penalty for getting it wrong.
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Keeping a Stateside House: What a Mainland Home Does to Closer Connection
The closer connection test looks at where your life actually is, not just where you sleep 183 nights. Keeping a mainland house, especially one your family still lives in, is one of the heaviest factors the regulation weighs, and selling, renting, and leaving it empty are not the same fact.
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Remote Job, Mainland Employer: Where Is Your Tax Home?
A mainland W-2 does not, by itself, put your tax home outside Puerto Rico. Tax home follows the section 911(d)(3) test: your regular place of business, not your employer's address. Here is how that test actually works for a remote worker.
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Business Travel Off the Island: How Work Trips Affect Your Puerto Rico Day Count
Mainland business travel gets no special exception under the presence test: every full day off island counts against both the 183 day rule and the 90 day US cap. This guide covers the split day rule that protects your travel days, the under 24 hour transit exception, and what to log on every trip.
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Hurricane Evacuation Days and Your Puerto Rico Presence Test
A hurricane evacuation does not have to cost you a day toward the 183 or 549 day presence test. Publication 570 and 26 CFR 1.937-1 protect days lost to a FEMA disaster declaration or a mandatory evacuation order, within specific limits this guide walks through.
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The 30 Day Rule: How Days Outside Both the US and Puerto Rico Count
Publication 570 lets up to 30 days spent outside both Puerto Rico and the United States count as presence days in Puerto Rico, but only under two specific conditions. Here is what the rule says, where it comes from, and a worked day count.
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No Significant Connection: The Fifth Way to Pass the Presence Test
Four of the five ways to pass the presence test come down to counting days. The fifth does not. This guide covers the no significant connection test under 26 CFR 1.937-1: what a permanent home means, why voter registration alone decides its factor, and how a spouse or minor child in the United States can break it.
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The 549 Day Presence Test: Qualifying for Puerto Rico Residency Over Three Years
When a single year will not clear 183 days in Puerto Rico, the regulations offer a second path: 549 days across a rolling three year window, with a 60 day floor in every one of those years. Here is how the count works, why the floor is the real constraint, and how to plan around a year you already know will be weak.
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The 90 Day Presence Test: Qualifying for Puerto Rico Residency by Limiting US Days
Most people trying to qualify as a bona fide Puerto Rico resident focus on hitting 183 days on the island. IRS Publication 570 offers a second path: staying out of the United States for no more than 90 days a year. Here is what that test requires, how a day gets counted, and which days do not count against you.
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符合条件的医疗日：实际居留测试中范围狭窄的医疗例外
在美国本土住院并不一定会打断你的波多黎各天数。实际居留测试把符合条件的医疗日算作居留日，但这条规则比多数人以为的要窄：需医生监督、需住院、需过夜。本文说明哪些情形符合条件、陪同规则覆盖哪些人，以及 IRS 要求你在 30 天内提交的六项记录。
One83只是记录工具，不构成税务建议。请与合格顾问确认你的具体情况。