I am a US resident that worked in Puerto Rico for 4 months last year, can I get back the taxes I paid to PR?

My company sent me to PR to work for 4 months for our PR branch office. While there I was transferred to the payroll for that branch and paid PR taxes and other fees. Am I entitled to get those taxes and fees back because I am not a PR resident?

Publication 570.

Which Returns To File
Generally, you will file returns with both Puerto Rico and the United States.

Not a Bona Fide Resident of Puerto Rico
An individual who is not a bona fide resident of Puerto Rico for the tax year generally files tax returns with both Puerto Rico and the United States.

U.S. citizen or resident alien. If you are a U.S. citizen or resident alien but not a bona fide resident of Puerto Rico during the entire tax year, you generally must file the following returns.

A Puerto Rican tax return reporting only your income from Puerto Rican sources. Wages for services performed in Puerto Rico for the U.S. Government or for private employers is income from Puerto Rican sources.

A U.S. tax return reporting income from worldwide sources. Generally, you can claim a foreign tax credit for income taxes paid to Puerto Rico on the Puerto Rican income that is not exempt from U.S. taxes (see chapter 4 for more information).

of course not.

PR has the right to tax incomes earned there no matter where you are now, just like any government.

what you do is file part year taxes in PR and then look for the credit on your US taxes for taxes paid in PR.


I'd bet the necessary PR tax forms are online in both Spanish and English.

Puerto Rico is a territory of the United States.

Residents of Puerto Rico are also required to file a US income tax return.

If they have a separate tax, like a state tax here, then you would file a separate Puerto Rico return indicating that you were a non-resident.

All of this information is wrong. All you have to do is file a tax return with the PR tax authority. More than likely you'll get most of your income tax retention sent back to you. Medicare and Social Security is paid regardless of where in the US you work.

On the web site, look down and right, "English Information".