Practical guides
Puerto Rico Act 60 resource library
Source-backed Act 60, Puerto Rico relocation, administration, history, and everyday-life guides, organized into a practical handbook.
05 guides
Apply and qualify
Confirm the application path, gather evidence, and keep the decree distinct from federal residence.
Practical guides

Application document
How to get an FBI background check for an Act 60 application
Confirm which criminal record your Act 60 application needs, then request an FBI Identity History Summary and submit fingerprints.

Professional help
Act 60 CPA vs lawyer: scope, fees, and ongoing work
Separate one-time legal work from recurring accounting, payroll, tax filings, government charges, and personal obligations.
Handbook
Apply
How to apply for Puerto Rico Act 60
A source-linked Act 60 application map covering benefit selection, official sources, the DDEC portal, fact preparation, review boundaries, and the work that continues after a grant.
Compare the chapters
A Puerto Rico decree is not federal residence
A comparison of this site's Act 60 application map, official-text source map, and federal residency guide: a Puerto Rico grant or DDEC filing receipt does not establish bona fide residence under 26 C.F.R. § 1.937-1.
Compare the chapters
The Act 60 business benefit is not the investor benefit
A comparison of this site's Act 60 business and investor chapters: Export Services treatment is not Individual Resident Investor treatment. Use the matching chapter for the income or application at issue.
04 guides
Build and operate the business
Form the company, document its banking and location, set up payroll, and plan recurring compliance.
Practical guides

Business setup
How to form a Puerto Rico LLC and get an EIN
Register a Puerto Rico company, apply for its EIN, and recover official EIN proof if the IRS confirmation never arrives.

Business location
Act 60 office, address, and permit requirements
Understand registered agents, mailing addresses, business locations, coworking plans, permits, and municipal registration.

Banking
Business bank accounts for Act 60 companies
Separate local banking, operating accounts, bookkeeping features, and bank-letter evidence for an Act 60 company.

Payroll
Puerto Rico payroll for a one-employee Act 60 company
Compare local payroll, CPA-managed payroll, and national platforms for a one-employee Puerto Rico company.
16 guides
Move
Handle accounts, records, housing, utilities, health care, transportation, and the property decision.
Practical guides

Personal setup
How to open a personal bank account in Puerto Rico
Open a Puerto Rico personal account, obtain an account certification, and confirm what evidence your Act 60 application requires.

Moving logistics
How to transfer an out-of-state driver license to Puerto Rico
Transfer a current mainland license through CESCO, including the 180-day driving boundary, 30-day driving-record rule, and state-specific record links.

Health coverage
How to choose health insurance after moving to Puerto Rico
Compare Puerto Rico individual health plans, networks, enrollment dates, and out-of-area coverage before ending mainland coverage.

Chapter 2 property
Buying the required Puerto Rico home under Act 60 Chapter 2
Understand the Chapter 2 home-purchase deadline, changing ownership rules, title review, closing, and annual proof requirements.
Handbook
Residency
Puerto Rico residency in the year you move
A source-linked Puerto Rico year-of-move guide covering federal bona fide residence, the special move-year rule, income sourcing, Form 8898, and records to preserve.
Federal filing
Form 8898 after beginning Puerto Rico residence
A plain-English, source-linked guide to who may need IRS Form 8898 after beginning or ending bona fide residence in Puerto Rico, what the $75,000 threshold means, and what to preserve.
Move
Moving to Puerto Rico: practical setup guide
A practical Puerto Rico moving hub for driver licensing, vehicles, mail, housing due diligence, utilities, healthcare, schools, emergencies, government portals, pets, and plants.
Move · Vehicle
Shipping a vehicle to Puerto Rico
A practical guide to shipping a vehicle to Puerto Rico, comparing costs, estimating vehicle excise tax in SURI, handling release and registration, and avoiding stale minimum-tax figures.
Move · Address
Changing your address when moving to Puerto Rico
A Puerto Rico move address-change guide covering USPS forwarding, direct agency and account updates, address formats, evidence, and tax-residence boundaries.
Move · Home due diligence
Puerto Rico home due diligence before buying or renting
A source-linked Puerto Rico home due-diligence guide covering the Property Registry, CRIM, maps, flood risk, permits, condominiums, insurance, utilities, and physical inspections.
Move · Utilities and internet
Setting up utilities and internet in Puerto Rico
A source-linked Puerto Rico utilities and internet guide covering LUMA electric service, PRASA water accounts, FCC broadband availability, address-level verification, and resilience planning.
Move · Healthcare
Setting up healthcare after moving to Puerto Rico
A source-linked Puerto Rico healthcare moving guide covering individual coverage, Medicaid, Medicare move periods, professional-license verification, records, medicines, networks, and continuity planning.
Move · Schools
Enrolling children in school after moving to Puerto Rico
A source-linked Puerto Rico school moving guide covering DEPR enrollment, Regional Educational Offices, current calendars, vaccination records, school data, records transfer, and education supports.
Move · Emergency readiness
Emergency readiness after moving to Puerto Rico
A source-linked Puerto Rico emergency-readiness guide covering NMEAD, NWS San Juan, PREPS, household dependencies, health needs, communications, evacuation, shelter, and live-information limits.
Move · Official portals
Official Puerto Rico portals for a move
A practical directory and workflow for official Puerto Rico moving portals, including SURI, CESCO, RIDPR, CRIM, OGPe, DDEC, utilities, Medicaid, professional-license verification, and school enrollment.
Move · Pets and plants
Moving pets and plants to Puerto Rico
A source-linked guide to moving pets, other animals, plants, and soil to Puerto Rico, including veterinary certificates, species-specific confirmation, carrier rules, agricultural pest restrictions, and direction-of-travel limits.
14 guides
Live and understand Puerto Rico
Choose a place, understand Puerto Rico's institutions, and use live safety sources for everyday life and recreation.
Practical guides

San Juan neighborhoods
Where to live in San Juan and beyond: a resident comparison
Compare central San Juan with Isla Verde, Guaynabo, Dorado, and Rincón by water access, errands, airport access, and daily tradeoffs.

Water in San Juan
Swimming and snorkeling in San Juan: what to check
Compare Escambrón, Condado Lagoon, Playita del Condado, Condado Beach, and Ocean Park, with live water-quality and rip-current checks.

Medical cannabis registration
How to get a Puerto Rico medical cannabis patient card
Get a medical recommendation, apply through Puerto Rico's current Salud Digital portal, track approval, and download the patient license.

Daily life in San Juan
A compact San Juan newcomer field guide
A starting list for groceries, restaurants, snorkeling and paddleboard gear, and hot-weather clothing, with dated personal notes.

Work cafés in San Juan
Cafés to work from in San Juan: a dated shortlist
A dated personal shortlist of San Juan cafés for remote work, with sourced addresses, hour conflicts, and a clear line between published laptop listings and preference.
Handbook
Puerto Rico data
Official Puerto Rico data: where to start and what to preserve
A practical directory for official Puerto Rico statistics, Census QuickFacts, and annual Puerto Rico Community Survey municipal profiles.
Puerto Rico institutions
Puerto Rico institutions and official government sources
A practical map to Puerto Rico agencies, legal and legislative sources, courts, and municipal government directories.
Municipios
Puerto Rico municipios: official directory, map, and data
A source-linked guide to Puerto Rico's 78 municipios, barrio geography, official municipal directories, and annual community survey profiles.
Emergency readiness
Puerto Rico emergency incident sources and timestamps
A timestamp-aware Puerto Rico incident-source directory for NMEAD, PREPS, local instructions, NWS San Juan, and National Hurricane Center products.
Community resources
Puerto Rico community-resource directories and help lines
A Puerto Rico community-resource workflow using current government agency, municipio, family-service, older-adult, crisis, and nonprofit directories.
Explore nature
Explore Puerto Rico nature through official land managers
An official-source directory for Puerto Rico protected natural areas, DRNA management information, and current El Yunque alerts.
Beach safety
Puerto Rico beach safety: surf, rip currents, and water notices
A Puerto Rico beach-safety workflow connecting live NWS surf-zone forecasts, DRNA beach-monitoring notices, and EPA reporting boundaries.
Getting around
Getting around Puerto Rico with current operating sources
An official-source Puerto Rico transportation guide for ATI train and bus service plus Puerto Rico Ferry routes and alerts.
Live conditions
Live Puerto Rico conditions: official sources and timestamps
A timestamp-aware directory for live Puerto Rico weather, tropical, emergency, earthquake, beach, and El Yunque condition sources.