20 CFR 404.1089
§ 404.1089 Figuring net earnings for residents and nonresidents of Puerto Rico.
United States · 20 CFR — Employees' Benefits · Status: effective
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- Citation
- 20 CFR 404.1089, § 404.1089 Figuring net earnings for residents and nonresidents of Puerto Rico, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/78593
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Full text
(a) Residents. If you are a resident of Puerto Rico, whether or not you are an alien, a citizen of the United States, or a citizen of Puerto Rico, you must figure your net earnings from self-employment in the same manner as would a citizen of the United States residing in the United States. In figuring your net earnings from self-employment you must include your income from sources in Puerto Rico even though you are a resident of Puerto Rico during the entire taxable year.
(b) Nonresidents. A citizen of Puerto Rico, who is also a citizen of the United States and who is not a resident of Puerto Rico must figure net earnings from self-employment in the same manner as other citizens of the United States.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.