Puerto Rico’s 183-Day Bona Fide Residence Test

For US citizens and resident aliens, 183 days in Puerto Rico meets one presence route. Bona fide residence also requires tax-home and closer-connection tests.

Last verified: October 2026

For a US citizen or resident alien, spending at least 183 days in Puerto Rico during the tax year meets one route through the presence test for bona fide residence. You must also meet the tax-home and closer-connection tests. This is a target to reach, not a limit to stay below.

Target: 183 days or more
Counting window: Tax year, usually 1 January to 31 December
A day counts if: You are present for any part of it
Also required: Tax-home and closer-connection tests
Legal basis: IRC Section 937; Treasury Regulation 1.937-1

The three tests

Presence: Meet one of the IRS presence routes. The straightforward route is 183 days in Puerto Rico during the tax year.
Tax home: Generally, have no tax home outside Puerto Rico during the year. Your tax home normally follows your main place of business or employment.
Closer connection: Have no closer connection to the United States or a foreign country than to Puerto Rico. Homes, family and other continuing ties matter.

How to count it

Any part of a day physically in Puerto Rico counts. Both the date you arrive and the date you leave can count, even if the visit takes only a few hours. For most individual taxpayers, the tax year runs from 1 January to 31 December.

Example. You log 90 days of presence in one part of the year and 93 in another, with no overlap. The total of 183 meets this presence route. It does not settle where your tax home or closer connections are.

Count toward your presence target in the 183-day calculator. It opens set to Puerto Rico, the calendar year and Reach target. Tax home, closer connections and special day credits remain separate checks.

The other presence routes

IRS Publication 570 gives US citizens and resident aliens five alternatives. Besides 183 days, you can meet the presence test through:

At least 549 days over the current and preceding two tax years, with at least 60 days in each year.
No more than 90 days in the United States during the tax year.
No more than $3,000 of US earned income and more days in Puerto Rico than in the United States.
No significant connection to the United States during the year, under the IRS definition.

US nonresident aliens use a different presence test. The five alternatives above are not a universal rule for every nationality or immigration status.

Beyond the day count

The IRS can credit some days spent elsewhere, including qualifying medical treatment, disaster-related absence and, subject to conditions, up to 30 days of travel outside both Puerto Rico and the United States. Special rules also apply in a year of moving.

Bona fide residence is a US federal tax concept. Meeting it does not automatically qualify you for Puerto Rico’s Act 60 incentives. A change in bona fide residence may require Form 8898; generally, the filing rules apply when worldwide gross income exceeds $75,000 and the specified change-of-residence conditions are met.

AtlasDays tracks your Puerto Rico presence target automatically

Puerto Rico Bona Fide Residence opens on Reach Target and counts your logged days toward 183 in the calendar year, including both travel days. It does not assess tax home, closer connections, alternative presence routes or deemed-presence exceptions.

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FAQ

Does 183 days alone make me a bona fide resident?

No. For a US citizen or resident alien, it meets one presence route. The tax-home and closer-connection tests must also be satisfied.

Does a partial day in Puerto Rico count?

Yes. Physical presence for any part of a day generally counts as a day in Puerto Rico.

Must every new resident file Form 8898?

No. Filing depends on the IRS conditions, including worldwide gross income above $75,000 and a qualifying change in bona fide residence.

About this article: AtlasDays provides general information, not legal, tax, or immigration advice. Rules change and outcomes depend on your circumstances, so never rely on it alone: check the linked official source or ask a qualified professional.