{ "publisher": { "name": "Provedays", "url": "https://provedays.com" }, "license": "CC BY 4.0", "license_url": "https://creativecommons.org/licenses/by/4.0/", "attribution": "Provedays — provedays.com", "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.", "documentation": "https://provedays.com/methodology/", "rule_id": "pr.bona_fide.presence", "versions": [ { "rule_id": "pr.bona_fide.presence", "version": "2026.1", "jurisdiction": "PR", "title": "Puerto Rico bona fide residence — presence test — ADVISORY", "summary": "Treas. Reg. §1.937-1(c): the presence test is met for a tax year by ANY ONE of five limbs — (i) 183 or more days in Puerto Rico; (ii) 549 or more days across the year and the two preceding, with 60 or more in EACH; (iii) 90 days or fewer in the United States; (iv) US earned income of $3,000 or less AND more days in Puerto Rico than in the US; (v) no significant connection to the US. Puerto Rico days include deemed days (qualifying medical treatment, disaster); US days exclude medical, transit under 24 hours, student, athlete and official days, and a day in both places is a PR day. Presence is NECESSARY, not sufficient: bona fide residence also needs the tax-home and closer-connection tests.", "evaluator": "composite_conditional", "determinative": false, "official_source_url": "https://www.ecfr.gov/current/title-26/section-1.937-1", "last_verified": "2026-08-30", "effective_from": "2006-02-01", "effective_to": null, "disclaimer_level": "advisory", "convention": { "part_day_counts": true, "arrival_day_counts": true, "departure_day_counts": true, "same_day_in_out": "counts_in", "transit_excluded": true }, "params": { "reference_period": { "type": "calendar_year" } }, "logic": { "any": [ { "count": { "country": "PR", "period": "calendar_year", "op": ">=", "value": 183, "plus_labels": [ "pr_medical", "pr_disaster" ] } }, { "all": [ { "count": { "country": "PR", "period": "calendar_year", "sum_periods": 3, "op": ">=", "value": 549, "plus_labels": [ "pr_medical", "pr_disaster" ] } }, { "count": { "country": "PR", "period": "calendar_year", "op": ">=", "value": 60, "plus_labels": [ "pr_medical", "pr_disaster" ] } }, { "count": { "country": "PR", "period": "calendar_year", "period_offset": 1, "op": ">=", "value": 60, "plus_labels": [ "pr_medical", "pr_disaster" ] } }, { "count": { "country": "PR", "period": "calendar_year", "period_offset": 2, "op": ">=", "value": 60, "plus_labels": [ "pr_medical", "pr_disaster" ] } } ] }, { "count": { "country": "US", "period": "calendar_year", "op": "<=", "value": 90, "minus_labels": [ "medical", "student", "athlete", "official" ], "exclude_if_present_in": "PR" } }, { "all": [ { "attestation": "pr.presence.us_earned_income_under_limit" }, { "compare_counts": { "target": { "country": "PR", "plus_labels": [ "pr_medical", "pr_disaster" ] }, "against": [ { "country": "US", "minus_labels": [ "medical", "student", "athlete", "official" ], "exclude_if_present_in": "PR" } ], "op": ">" } } ] }, { "all": [ { "attestation": "pr.presence.no_us_permanent_home" }, { "attestation": "pr.presence.not_registered_to_vote_us" }, { "attestation": "pr.presence.no_us_family_home" } ] } ] }, "attestation_defs": [ { "key": "pr.presence.us_earned_income_under_limit", "question": "Was your earned income from US sources $3,000 or less this year?", "why_we_ask": "Limb (iv): the regulation cross-references IRC §861(a)(3)(B) — 'does not exceed $3,000 in the aggregate' — a fixed statutory amount, not indexed.", "type": "bool", "scope": "calendar_year" }, { "key": "pr.presence.no_us_permanent_home", "question": "Did you keep NO permanent home available to you in the United States this year? (A rental property is not a permanent home unless you used it as a residence.)", "why_we_ask": "Limb (v) — no significant connection, §1.937-1(c)(5): first of three facts.", "type": "bool", "scope": "calendar_year" }, { "key": "pr.presence.not_registered_to_vote_us", "question": "Are you NOT registered to vote anywhere in the United States?", "why_we_ask": "Limb (v), second fact.", "type": "bool", "scope": "calendar_year" }, { "key": "pr.presence.no_us_family_home", "question": "Do your spouse and any child under 18 have their main home OUTSIDE the United States? (Exceptions: a child with a custodial parent under a decree, or in the US as a student.)", "why_we_ask": "Limb (v), third fact.", "type": "bool", "scope": "calendar_year" } ], "notifications": [], "notes": [ "26 CFR §1.937-1(c), implementing IRC §937(a)(1); T.D. 9248 (2006), amended by T.D. 9297 and T.D. 9391. Five ALTERNATIVE limbs; any one suffices for the presence test.", "TWO COUNTERS OVER ONE CALENDAR, ADJUSTED ASYMMETRICALLY (SEMANTICS #28): Puerto Rico days ADD deemed presence — label a day 'pr_medical' (qualifying medical treatment for you or a §152(f)(1) relative, (c)(4): documentation producible within 30 days on request — capture it at the time) or 'pr_disaster' (14-day FEMA major-disaster window or mandatory evacuation). US days EXCLUDE 'medical', 'student', 'athlete' (charitable sports), 'official' (possession official/employee) labels and 'transit' (under 24 hours between two points outside the US, via the convention); and a day in BOTH the US and Puerto Rico is a PR day (exclude_if_present_in).", "Convention, both sides: present 'at any time during the day' — part-day counts, arrival and departure count, same-day in-out is one day.", "Limb (ii) needs 60 or more in EACH of the three years (a universal floor, not a filter) and 549 across them — expressed as per-year offset nodes plus a three-period sum.", "NECESSARY, NOT SUFFICIENT (§937(a)): bona fide residence also requires the tax-home and closer-connection tests — this counter never claims bona fide residence. Year-of-move rules (Pub 570) are not modelled. Nonresident aliens use a different test ((c)(2)) not folded in here." ] } ] }