Every question, in plain English

Name

Your legal first and last name.

As it appears on your tax return.

Date bona fide residence began or ended

The day you moved to Puerto Rico to live or the day you moved away.

Use the day you actually started living there. For most people that is the day the lease started or the home closed and you moved in.

It is not January 1 unless you moved that day.

Your Act 60 decree or application lists a residency date. Use the same date unless your facts are different.

Residency change type

Did you move in or move out.

Beginning residency if you moved to Puerto Rico. Ending residency if you moved away.

U.S. possession involved

The territory you moved to or from.

For most CASPR clients this is Puerto Rico.

Previous U.S. or Possession Address

Where you lived right before the move.

Your last home before the move, even if you rented or stayed with family.

Date Moved Into Previous Address

When you started living at that home.

Do not remember the exact day? Use the 1st of the month and say so under Additional Address Details.

Date Moved Out of Previous Address

The day you left that home for good.

Usually the same day or the day before you moved into your new home.

New U.S. or Possession Address

The first home you moved into in Puerto Rico.

Moved again since then? Keep this as your first home and put your current address under Additional Address Details.

Date Moved Into New Address

The day you started living there.

This normally matches your residency date.

State or Territory for Previous Address

The state you moved from.

State or Territory for New Address

The state or territory you moved to.

Additional Address Details

Anything else about where you lived.

Other homes during the year, a later move inside Puerto Rico or a home you kept in the states.

Tax year

The year of the return being prepared.

Moved in 2025: pick 2025.

Filing status

Your filing status on the federal return for that year.

For this tax year, did you file as a U.S. resident or nonresident?

How you file your federal return.

US citizens and green card holders file Form 1040. That is a U.S. resident return, even after a move to Puerto Rico.

Nonresident means a Form 1040-NR filer who is not a US citizen or green card holder.

Did not file a return means no federal return for that year.

Not sure which one your preparer wants? Ask us before you submit.

Prior-year residency status before this change

What you were before the move.

Lived in 1 of the 50 states or D.C. before the move: U.S. resident.

Was your change of residence for the entire year or only part of the year?

Whole year or part of it.

Moved mid year: Part of the year.

There from January 1 through December 31: Entire year.

Number of days spent in the U.S. during the year

Days in the 50 states or D.C..

Count January 1 to December 31 of the tax year, including the months before you moved.

A travel day that touched both the US and Puerto Rico counts as a Puerto Rico day, not a US day.

Number of days spent in other countries during the year

Days outside both the US and Puerto Rico.

Days spent entirely outside both. Enter 0 if none.

Number of days spent in the possession during the year

Days in Puerto Rico.

Any day you were in Puerto Rico at any time counts, including the days you flew in or out.

The 3 numbers should add up to 365. For 2024 the total is 366.

Step 5 of the form counts your days for you from your move date and your trips.

Where was your tax home located during the year?

Where your work or business was based.

Your tax home is your regular or main place of business or work.

No regular place of work or business? Then it is the place where you regularly live.

Moved mid year: pick Changed during the year.

Please explain the facts supporting your tax home determination.

1 or 2 sentences on where you worked or lived before and after the move.

Where are you registered to vote?

The place on your voter registration.

City and state or territory. Not registered anywhere: write Not registered.

Where was your driver's license issued?

The state or territory on your license.

List both if you hold 2. Add the issue date if you know it.

Where are your primary bank accounts maintained?

Your main banks and where each is based.

Bank names and locations only. Do not list account numbers.

Where are your main memberships maintained?

Gym, clubs, church and professional groups.

Say where each one is. Write None if you have none.

Where is your personal property primarily located?

Where your furniture, clothes and car are.

Travel details

Each trip away during the year.

Their form takes 1 row per trip: the date of travel, the location visited and the reason.

Which income sources should be broken out by location?

Every kind of income you had in the year.

Please describe where each income source is earned or sourced.

Where each kind of income comes from.

1 line per kind. Say who pays it and where the work or the asset is.

You do not need to know the tax sourcing rules. Your preparer applies them.

Do you need to file a U.S. return for this year?

A US federal return for that year.

Not sure is a fine answer. Your preparer decides.

Do you need to file a possession return for this year?

A Puerto Rico return for that year.

Not sure is a fine answer. Your preparer decides.

Do you acknowledge that penalties may apply if Form 8898 is not filed when required?

You understand the Form 8898 rule.

Yes means you understand it. The penalty for not filing a required Form 8898 is $1,000.

Explanation of absences or movement between locations

Long trips off the island or going back and forth.

Say when and why.

Where was your principal home located for most of the year?

Where you lived for more of the year.

Do you have family ties in the United States?

Family living in the 50 states.

Spouse, children, parents or siblings.

If you do not have family ties in the United States, briefly explain where your closest family ties are located.

Where your closest family lives.

Which of the following best describe your personal ties?

What you keep in Puerto Rico.

Their form does not say which place it means. Tick what is in Puerto Rico now and mention anything still in the states.

Which of the following best describe your social, political, or business ties?

What you have in Puerto Rico.

Tick what you have in Puerto Rico now.

If you selected no relevant ties in any category, explain where your main social, political, or business ties are located and why.

Only needed if you ticked None of these.

Primary employer location

Where you mainly work from.

Your employer's address, your office or your home if you work for yourself.

Type(s) of income earned

The same list as before.

Tick the same boxes as in the income question above.

Is any income sourced in the possession or in the U.S.?

Income from Puerto Rico or from the 50 states.

Yes if any of your income comes from Puerto Rico or from the 50 states.

Additional income sources

Any income not covered above.

Their form asks for the type, where it comes from, the amount and a note.

Signature

Sign on their form.

Draw your signature with your finger or mouse.

Date

The day you sign.