Act 20 and Act 22

Act 20 and Act 22: Main concerns about the Presence Test

Act 20 and Act 22: Main concerns related to the Presence Test, Tax Home Test, and Closer Connection Test.

There are many concerns by those interested in coming down to Puerto Rico with Act 20 and 22. However, their main concerns considers the Presence Test, Tax Home Test, and Closer Connection Test.

As of the Presence Test, you only need to comply with one of the following:

  • Being physically present 183 days in Puerto Rico for a Tax year, or
  • Being physically present an average of 183 days per year for 3 consecutive years, or
  • Not being present in the United State for more than 90 days during a Tax Year, or
  • Being Present in PR for more days than in the USA, with an earned income of less than $3,000 from the USA, or
  • Not having a significant connection with the USA.

Remember, you need to fulfill only one of these points mentioned.

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