About Publication 570, Tax Guide for Individuals With Income from U.S. Territories

 

This publication discusses how to treat income received in U.S. territories on your income tax return.

Current revision

Recent developments

Other items you may find useful

Related items

About Form 1040 (PR), Self-Employment Tax Return - Puerto Rico
About Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)
About Form 1040, U.S. Individual Income Tax Return
About Form 1116, Foreign Tax Credit (Individual, Estate, or Trust)
About Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa
About Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return
About Form 5074, Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI)
About Form 8689, Allocation of Individual Income Tax to the U.S. Virgin Islands
About Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Territory
About Form 8938, Statement of Specified Foreign Financial Assets
About Form 8959, Additional Medicare Tax
About Form 8960, Net Investment Income Tax Individuals, Estates, and Trusts
Page Last Reviewed or Updated: 02-Jul-2025