Printable Form 2026

IRS Publication 4696 Puerto Rico Spanish

IRS Publication 4696 Puerto Rico Spanish – If you are a VITA/TCE volunteer, site coordinator, or Spanish-speaking taxpayer in Puerto Rico preparing federal tax returns, IRS Publication 4696 (PR) (sp) is your essential official resource. This free Spanish-language guide, officially titled VITA/TCE Guía de recursos para Puerto Rico – Planillas de 2024, helps ensure accurate, compliant preparation of returns for bona fide residents of Puerto Rico.

Revised in October 2024 (Rev. 10-2024, Catalog Number 93739K), it pairs perfectly with the main VITA/TCE training materials and TaxSlayer software. Download it directly here:
https://www.irs.gov/pub/irs-pdf/p4696prs.pdf

What Is IRS Publication 4696 (PR) (sp)?

Publication 4696 (PR) (sp) serves as the dedicated Puerto Rico-specific supplement to Publication 4012 (VITA/TCE Volunteer Resource Guide, Spanish version). It focuses on the unique federal tax rules that apply to residents of Puerto Rico under IRC Section 933.

The guide supports the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs, which provide free tax preparation to eligible low- and moderate-income individuals, seniors, people with disabilities, and limited-English-proficiency taxpayers.

It is structured in three main levels:

  • Level I — Basic topics and decision diagrams (ideal for new volunteers)
  • Level II — Advanced topics such as foreign tax credits and detailed proration
  • TaxSlayer Tips — Step-by-step screenshots and flowcharts for the IRS-provided software

The publication emphasizes quality site requirements (QSR), Volunteer Standards of Conduct, and the 5-step interview process.

Who Needs This Guide?

  • VITA/TCE volunteers in Puerto Rico (preparers, quality reviewers, instructors, coordinators)
  • Spanish-speaking volunteers assisting mainland or island sites with PR clients
  • Site coordinators ensuring compliance with IRS rules
  • Bona fide residents of Puerto Rico who need to understand their federal filing obligations (especially those claiming the Additional Child Tax Credit or with U.S.-source income)

It is not for general U.S. taxpayers filing Form 1040 — it is tailored exclusively for the special tax treatment of Puerto Rico residents.

Key Topics Covered in Publication 4696 Puerto Rico Spanish

1. Determining Bona Fide Resident Status (Residencia Bona Fide)

The guide includes a clear flowchart and detailed tests:

  • Presence test (183 days in PR + 549-day 3-year average)
  • No domicile outside PR
  • Closer connection to PR (home, family, banking, voting, etc.)

It references Publication 570 and explains special rules for move-in/move-out years. Volunteers must document this status using Tab A in the guide.

2. Filing Requirements for Puerto Rico Residents

  • When bona fide residents must file (U.S.-source income meets prorated thresholds)
  • When they should file (to claim refunds or credits)
  • Use of Form 1040-SS (sp) for self-employment tax and Additional Child Tax Credit (ACTC) when no full return is required
  • Form 1040 (sp) or 1040-SR (sp) when U.S.-source income requires a full return

Example of Form 1040-SS used for Puerto Rico residents claiming ACTC

3. Income Sourcing and IRC Section 933 Exclusion

  • PR-source income is generally excluded from U.S. federal tax for bona fide residents
  • U.S.-source income (federal wages, interest from U.S. banks, etc.) is taxable
  • Detailed Table 1 shows sourcing rules for wages, self-employment, military pay, etc.

4. Proration of Deductions & Standard Deduction

Because PR-source income is excluded, all deductions must be prorated using the formula:
(U.S.-taxable income ÷ Total income) × Deduction amount

The guide provides worksheets for:

  • Standard deduction proration (2024 amounts: $14,600 single, $29,200 MFJ, plus age/blind extras)
  • Itemized deductions (medical, mortgage interest, charity, etc.)

5. Additional Child Tax Credit (ACTC) for Puerto Rico Residents

One of the most-used sections: Eligible non-filing bona fide residents can claim up to $1,700 refundable per qualifying child under 17 if Social Security or Medicare taxes were withheld or self-employment tax was paid. Full details, eligibility flowcharts, and TaxSlayer entry steps are included.

6. Social Security Benefits, Foreign Tax Credit & Other Topics

  • Taxability of Social Security (up to 85%, using Pub. 915 Worksheet 1 with PR-exempt income included)
  • Claiming credit for Puerto Rico taxes paid on U.S.-taxable income via Form 1116
  • Self-employment tax on Form 1040-SS (sp)

Volunteer Standards of Conduct & Quality Requirements

Every volunteer must:

  • Pass the annual Volunteer Standards of Conduct (VSC) test
  • Sign Form 13615 (sp)
  • Follow all Quality Site Requirements (QSR)

The guide lists the six VSC rules and consequences of violations (removal, EFIN deactivation, referral to TIGTA).

It also covers the 5-step interview process, use of Form 13614-C (sp) (Intake/Interview & Quality Review), and confidentiality rules.

How to Get Certified & Use the Guide

  1. Complete training at apps.irs.gov/app/vita (Link & Learn Taxes – Spanish available)
  2. Pass basic + Puerto Rico-specific modules (80% minimum)
  3. Practice in the Practice Lab
  4. Keep Publication 4696 (PR) (sp), Publication 4012 (sp), and Publication 17 handy at every site

Related IRS Resources (All Free)

  • Publication 4012 (sp) – Main VITA/TCE Volunteer Resource Guide
  • Publication 4491 (sp) – VITA/TCE Training Guide
  • Publication 1321 (sp) – Special Instructions for Bona Fide Residents of Puerto Rico
  • Publication 570 – Tax Guide for Individuals With Income From U.S. Possessions
  • Form 8898 (sp) – Statement for Individuals Who Become Bona Fide Residents
  • VITA/TCE Central & Quality Alerts on IRS.gov/es

Why This Publication Matters in 2025–2026?

With thousands of Puerto Rico residents eligible for the Additional Child Tax Credit and many volunteers serving both English- and Spanish-speaking clients, having the official Spanish resource eliminates guesswork, reduces errors, and protects both volunteers and taxpayers.

Download the latest version now (posted November 12, 2024):
IRS Publication 4696 Puerto Rico Spanish PDF

Start Helping Your Community Today

Whether you are a new volunteer, experienced preparer, or site leader in Puerto Rico, IRS Publication 4696 (PR) (sp) is the authoritative, IRS-approved tool that ensures every return meets federal standards while respecting the unique tax rules for the island.

Bookmark this page, share the direct PDF link with your team, and visit IRS.gov/es regularly for quality alerts and updates.

Need help finding a VITA site in Puerto Rico? Use the VITA Locator Tool on IRS.gov or contact your local partner organization.

All information sourced directly from official IRS publications and forms as of February 2026. Always verify the latest revision on IRS.gov for your specific tax year.