Federal residence rules
Puerto Rico bona fide residence and day-count rules
Day count is only one part of federal bona fide residence. Your main workplace and the center of your life must also be in Puerto Rico.
The three tests
- 1
Presence
Meet at least one federal presence route for the tax year. Days are determined under federal counting rules, not by intuition.
- 2
Tax home
Your main place of business or employment cannot remain outside Puerto Rico, subject to the federal rule's exact definitions.
- 3
Closer connection
Your home, family, belongings, banking, voting, community ties, business activity, and everyday facts should point more strongly to Puerto Rico than elsewhere.
Presence routes the federal rule recognizes
| Route | Core threshold | Important limit |
|---|---|---|
| 183 days | At least 183 days in Puerto Rico during the tax year | Still must pass tax home and closer connection |
| Three-year total | At least 549 days over the current and prior two years | At least 60 days in Puerto Rico in each year |
| Limited United States days | No more than 90 days in the United States during the year | Work and personal ties must still support Puerto Rico |
| Limited United States earned income | No more than $3,000 of United States earned income | More days in Puerto Rico than in the United States |
| No significant United States connection | Satisfy the federal rule's significant-connection test | Fact-specific; do not reduce it to a day count |
The calculator compares the first three calendar patterns because they can be illustrated with days. It does not decide the income-based or significant-connection routes.
Not every day is counted the obvious way
Travel days
Some qualifying transit days between places outside Puerto Rico can count as Puerto Rico days under the exact federal conditions.
Full-time study
Temporary United States days for qualifying full-time study can be removed from the United States count. This is an adjustment, not a general student exemption.
Medical and disaster exceptions
Federal rules contain narrow exceptions for qualifying medical treatment and certain disasters. Keep evidence and confirm scope.
Midyear moves
A special first-year path can apply around the final 183 days, with continuing Puerto Rico residence required for the next three years.
Records worth keeping
- Complete travel calendar with departure and arrival evidence.
- Housing, utilities, licenses, registrations, and local addresses.
- Work locations, contracts, payroll, and business records.
- Former-state domicile steps and continuing ties.
- Family, banking, voting, vehicles, belongings, and community facts.
- Tax returns, Form 8898 when required, and grant compliance records.
The private ACT60 day tracker records confirmed travel transitions and compares the calendar routes. It cannot prove tax home, closer connection, domicile, or income source.
A Puerto Rico grant or DDEC receipt does not replace these tests. Thecomparison of a decree and federal residence keeps those files apart.