Standard Federal Tax Treatment (IRC 933 Exclusion) for Puerto Rico (2026 guide)
A baseline federal tax treatment for US citizens who are bona fide Puerto Rico residents, excluding PR-source income from US federal gross income under IRC 933. 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 Standard Federal Tax Treatment (IRC 933 Exclusion), 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
- Baseline federal tax treatment for bona fide PR residents under IRC 933. PR-source income excluded from US federal gross income. Non-PR-source income remains fully taxable by the US. No Act 60 decree required for this treatment, but bona fide residence under IRC 937 is required.
The 3 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
- Bona Fide Residence Certification
- PR Address Proof
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 Standard Federal Tax Treatment (IRC 933 Exclusion) 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
- Bona Fide Residence Status (IRC 937)
- Move to Puerto Rico Without Act 60
The Standard Federal Tax Treatment (IRC 933 Exclusion), answered
- Can my family come with me on the Standard Federal Tax Treatment (IRC 933 Exclusion)?
- Yes, this route allows dependents.
- What does the Standard Federal Tax Treatment (IRC 933 Exclusion) cost?
- The application fee is $0. All in, expect about $0 once supporting documents and filings are counted.
Turn the Standard Federal Tax Treatment (IRC 933 Exclusion) 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.