Bona Fide Residence Status (IRC 937) for Puerto Rico (2026 guide)
A US federal tax status that qualifies US citizens as Puerto Rico residents, unlocking the IRC 933 exclusion of PR-source income and serving as the required prerequisite for all Act 60 tax incentive benefits. Every number below comes from the route itself: the income bar, the documents, the fees, the clock. Check yourself against the real requirements before you commit to Puerto Rico, so the consulate is a formality instead of a surprise.
The Bona Fide Residence Status (IRC 937), in numbers
What Puerto Rico actually asks of you on this route. If a fact is not confirmed in the Nomad knowledge graph, it is not shown here.
- Renewable
- Yes
- Family can come
- Yes
- Remote work for a foreign employer
- Allowed
- Tax treatment
- Foundational US federal tax status that unlocks the IRC 933 exclusion of PR-source income from US federal tax. Required prerequisite for all Act 60 individual incentive decrees and for the dividend exemption under entity-level decrees. Status must be maintained continuously.
The 6 documents your application stands on
Applications rarely fail on eligibility. They fail on one missing paper, discovered at the appointment. Gather these before you book anything and the filing week goes quiet.
- IRS Form 8898
- Travel Log PR Days
- PR Address Proof
- PR Driver License
- PR Voter Registration
- Closer Connection Evidence
How this route fits your move
A visa is not a decision on its own. It sets your move date, the documents you chase first, and in some cases where your taxes land. The facts above tell you whether the Bona Fide Residence Status (IRC 937) clears your situation on paper. What they cannot tell you is the order: which document to start first because it expires, when to book the appointment, what has to be apostilled before it crosses a border.
That sequencing is where moves stall. If this route fits, work backward from your target date. If the income bar or the document list rules it out, compare the other Puerto Rico routes below before you rule out the country, because most destinations have more than one way in.
Other ways into Puerto Rico
- Act 185. Private Equity and Venture Capital Fund
- Act 27. Film Industry Incentives
- Act 273. International Financial Entity (IFE)
- Act 399. International Insurer
- Act 60 Chapter 3: Export Services (formerly Act 20)
- Act 60 Chapter 2: Individual Investor (formerly Act 22)
- Act 60 Chapter 2. Resident Investor for Crypto Holders
- Move to Puerto Rico Without Act 60
- Standard Federal Tax Treatment (IRC 933 Exclusion)
The Bona Fide Residence Status (IRC 937), answered
- Can my family come with me on the Bona Fide Residence Status (IRC 937)?
- Yes, this route allows dependents.
- What does the Bona Fide Residence Status (IRC 937) cost?
- The application fee is $0. All in, expect about $0 once supporting documents and filings are counted.
Turn the Bona Fide Residence Status (IRC 937) into a dated plan.
Start a plan and this route becomes dated tasks: each document sequenced backward from your move date, alongside the taxes, the logistics, and everything else Puerto Rico will ask of you. About 90 seconds to a real plan.
Free to start. No card required for the plan preview.
Not immigration, tax, or legal advice. Always confirm requirements with the official source before you file.