IRS Publication 1321 Spanish – IRS Publication 1321 (Spanish) is your essential resource. This official guide, titled Instrucciones Especiales para las Personas Residentes Bona Fide de Puerto Rico que Deben Presentar una Declaración de Impuestos de los Estados Unidos Sobre los Ingresos Personales (Formulario 1040 o Formulario 1040-SR), provides step-by-step instructions in Spanish for U.S. citizens living in Puerto Rico who must file a federal income tax return.
Updated for the 2025 tax year (Rev. 10-2025), this publication explains how to exclude Puerto Rico-sourced income under IRC Section 933 while properly reporting other income, adjusting deductions, and claiming eligible credits. Whether you’re searching for “Publicación 1321 IRS español PDF” or “instrucciones para declarar impuestos federales desde Puerto Rico,” this article breaks it all down with trusted IRS sources.
Download the free Spanish PDF here: IRS Publication 1321 (sp) (Rev. 10-2025)
What Is IRS Publication 1321 (Spanish Version)?
IRS Publication 1321 is a specialized tax guide designed exclusively for bona fide residents of Puerto Rico. The Spanish version (Publicación 1321) makes complex U.S. tax rules accessible in your preferred language.
Key purpose: It helps you:
- Determine if you must file Form 1040 or 1040-SR.
- Exclude qualifying Puerto Rico income from U.S. taxation.
- Prorate (apportion) deductions and adjust credits to avoid over- or under-claiming.
The October 2025 revision incorporates updates from the One Big Beautiful Bill Act (OBBBA) signed on July 4, 2025, including permanent changes to personal exemptions and inflation-adjusted standard deduction amounts.
Who Needs IRS Publication 1321?
You should use this publication if you are:
- A U.S. citizen (or qualifying resident) who is a bona fide resident of Puerto Rico for the entire tax year.
- Receiving income from sources outside Puerto Rico (e.g., U.S. mainland investments, foreign earnings) or as a civilian/military employee of the U.S. government in Puerto Rico.
- Planning to claim the Section 933 exclusion for Puerto Rico-sourced income.
Note: If your only income is from Puerto Rico sources (and not U.S. government employment), you typically don’t need to file a U.S. return.
Defining Bona Fide Residency in Puerto Rico
To qualify as a bona fide resident, you must meet all three tests during the tax year (per Publication 570):
- Presence test: You were physically present in Puerto Rico for at least 183 days.
- Tax home test: Your main place of business or employment is in Puerto Rico.
- Closer connection test: You have stronger ties to Puerto Rico than to the U.S. mainland or any foreign country.
Special rules apply in the year you move to or from Puerto Rico. See IRS Publication 570 (English) for details.
Who Must File a U.S. Tax Return? (And How to Check)
U.S. citizens who are bona fide residents of Puerto Rico must file if they have:
- Income from non-Puerto Rico sources.
- U.S. government wages (civilian or military) earned in Puerto Rico.
Use the Publication 1321 Worksheet to calculate your adjusted filing threshold:
| Filing Status | Standard Deduction (Under 65) | Standard Deduction (65 or Older) |
|---|---|---|
| Single | $15,750 | $17,750 |
| Married Filing Jointly | $31,500 | $33,100 – $34,700 |
| Head of Household | $23,625 | $25,625 |
| Qualifying Surviving Spouse | $31,500 | $33,100 |
| Married Filing Separately | $5 (minimum) | Varies |
Steps (simplified):
- Enter your standard deduction based on status.
- Calculate gross income subject to U.S. tax (line 2a) vs. total gross income (including excluded PR income).
- Multiply to get your adjusted filing requirement.
- File if U.S.-taxable income meets or exceeds this amount.
Pro Tip: Active-duty military members claiming Puerto Rico as their legal residence have special sourcing rules—their pay is often treated as Puerto Rico-sourced.
Source of Income Rules: What Income Is Excludable?
Publication 1321 includes a detailed table for determining income sources:
| Income Type | Source Determination | Excludable Under Section 933? |
|---|---|---|
| Salaries/Wages | Where services performed | Yes (if in PR) |
| Social Security Benefits | U.S. source (always) | No |
| Pensions | Where services earned or trust located | Partial |
| Interest/Dividends | Payer’s residence | Varies |
| Rents/Royalties | Property location | Yes (if in PR) |
| Military Pay (Active Duty) | Puerto Rico (for bona fide residents) | Yes |
Important: Military pay is Puerto Rico-sourced even if services are performed elsewhere.
How to Adjust Deductions for Excluded Income?
Because you exclude some income, you must prorate deductions:
Standard Deduction
- Use the worksheet to apportion it (e.g., if 60% of income is U.S.-taxable, you get 60% of the standard deduction).
- Enter the allowable amount on Form 1040, line 12e, and note: “Deducción estándar modificada debido a los ingresos excluidos conforme a la sección 933.”
Itemized Deductions (Schedule A)
- Apportion non-specific deductions (medical expenses, charitable contributions, etc.) using the same ratio.
- Do not deduct expenses tied directly to excluded income.
Example from the publication: A joint filer with $26,000 U.S. income and $41,000 total income gets about 63% of the $31,500 standard deduction ($19,974 allowable).
No Qualified Business Income Deduction for excluded self-employment income from Puerto Rico.
Tax Credits: Special Rules for Puerto Rico Residents
- Include excluded income when calculating income limits for credits.
- No Earned Income Tax Credit (EITC).
- Child Tax Credit: Special rules—see Schedule 8812 (Form 1040).
- Foreign Tax Credit (Form 1116): Reduce for Puerto Rico taxes paid on excluded income.
- American Opportunity Credit: Refundable portion may come from Puerto Rico’s Departamento de Hacienda.
Special Rules for U.S. Military in Puerto Rico
- Your military pay is sourced in Puerto Rico.
- You may claim a foreign tax credit for Puerto Rico taxes on that income.
- File Form 8898 if your residency status changes.
Reporting Changes in Bona Fide Residence
If you start or stop being a bona fide resident of Puerto Rico and your worldwide gross income exceeds $75,000, file Form 8898 (Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Territory). Penalty for not filing: $1,000.
Step-by-Step: How to Use Publication 1321?
- Download the PDF (linked above).
- Confirm residency using Publication 570.
- Complete the filing worksheet to check if you must file.
- Gather income documents and apply source rules.
- Prorate deductions and enter on Form 1040.
- Adjust credits as needed.
- E-file or mail your return (use IRS Free File if eligible).
Related Forms:
- Form 1040 / 1040-SR
- Schedule A (Itemized Deductions)
- Form 8898 (Residency Change)
- Form 1116 (Foreign Tax Credit)
Additional Trusted Resources
- Publication 570 (English): Tax Guide for Individuals With Income From U.S. Possessions.
- Publication 915: Social Security and Equivalent Railroad Retirement Benefits.
- IRS Spanish Forms Page: irs.gov/spanishforms
- Puerto Rico Resource Guide (Pub 4696): For VITA volunteers and taxpayers.
Need help? Visit a VITA site in Puerto Rico or call the IRS at 1-800-829-1040 (Spanish available).
Conclusion: Simplify Your U.S. Taxes from Puerto Rico
IRS Publication 1321 (Spanish) removes the guesswork from filing as a bona fide resident of Puerto Rico. By following its worksheets and rules, you avoid costly mistakes and maximize legitimate exclusions and credits.
Download it today and file confidently: Publicación 1321 (sp) PDF.
This article is for informational purposes only and is based on the official IRS Publication 1321 (Rev. 10-2025). Always consult a tax professional or the IRS for your specific situation. Last updated: February 2026.