释义 |
Publ 1321 Publ 1321A form published by the IRS providing instructions for Puerto Rico residents who must file Form 1040 or Form 1040-A in addition to Form 1040 (PR) or Form 1040-A (PR). Persons who file in Puerto Rico may be eligible to exclude their Puerto Rican income from taxation in the continental U.S., provided certain income adjustments are made. |