Publication 1321 (Rev. July 2011) Special Instructions For Bona Fide Residents Of Puerto Rico Who Must File A U.S. Individual Income Tax Return (Form 1040 or 1040A) If you are a bona fide resident of Puerto Rico who will file a U.S. Federal Income Tax Return, Form 1040. and claim an exclusion for income earned in Puerto Rico, you will have to make certain adjustments on your return. These special instructions explain the adjustments. and how to make them on your return. Caution: The rules for determining if an individual qualifies as a bona fide resident of Puerto Rico and other U.S. possessions for U.S. income tax purposes were changed by the American Jobs Creation Act of 2004. For additional information, see Publication 570, Tax Guide for Individuals with Income From U.S. Possessions. Publication 570 discusses the new requirements for being considered a bona fide resident of Puerto Rico and provides information on the special rules that applies in the year you are moving to or from Puerto Rico. American Opportunity Tax Credit Bona fide residents of Puerto Rico will receive the refundable part of this credit from the Puerto Rico Treasury Department. Who Must File In general, section 933 of the U.S. Internal Revenue Code requires that U.S. citizens who are bona fide residents of Puerto Rico during the entire taxable year. but who receive income from sources outside Puerto Rico andfor receive income as a civilian or military employee of the U.S. Government in Puerto Rico. must file a U.S. Federal income tax return. The income you receive from Puerto Rican sources is not subject to U.S. income tax. Because some of the income is exempt (under Code section 933) a part of the itemized deductions or a part of the standard deduction amount on your U.S. return must be allocated to that exempt income. This computation must be made before you can determine if you must file a U.S. tax return. because the minimum income level at which you must file a ret