Moving to Puerto Rico: residency checklist

Your domicile is the place you treat as your permanent home, so the new home has to be the one you really live in. States compare your homes: California's FTB lists the location of your principal residence as a factor, New York's Tax Department reviews the homes you keep and how you use each, and Utah's code compares the living accommodations you have in each state.

Keep as proof: Signed lease or deed, move-in date, and a first utility bill at the new address

File IRS Form 8822 for your home mailing address (the form's instructions say a change generally takes 4 to 6 weeks). USPS says mailers such as banks and government agencies do not forward sensitive mail like driver's licenses, voter registration, credit cards, bank statements or insurance papers, so change your address with each sender directly. Utah's code counts the address you list on mail and tax returns.

Keep as proof: Copy of Form 8822 with proof of mailing, plus address-change confirmations from your bank and insurers

California's FTB lists the state where you are registered to vote as a residency factor, and New York's guidelines look at where you are registered and whether you vote there, including in primary and local elections. The federal National Mail Voter Registration Form can report a change of address and asks for the address where you were registered before; follow your own state's instructions on it, because each state runs registration differently.

Keep as proof: Voter registration confirmation (card or online confirmation page)

Applies if you have children

States look at where your family lives. California's FTB lists the location of your spouse/RDP and children, New York's Tax Department says where minor children attend school can be one of the most important factors, and Utah's code counts where a dependent is enrolled in school.

Keep as proof: School enrollment confirmation and the first report card or school record showing the new address

California's FTB lists where your banks are and where your doctors, dentists, accountants and attorneys are. Not every state weighs these: Minnesota's statute says the Commissioner and courts may not consider where your attorney, CPA or financial adviser is or where you open accounts, and New York's guidelines call the mere location of bank accounts a non-factor. Treat this as supporting evidence, not proof on its own.

Keep as proof: New-patient and account-opening confirmations showing the new address

New York's guidelines list legal documents that name a place as your domicile or primary residence, such as a will, as a factor (a secondary one), and Utah's code counts asserting residency in a document you file with a court or government body. Ask your attorney to review your will, trust and powers of attorney so they match your move.

Keep as proof: Signed copies of the updated documents

iReside logs where you are every day, so you have auditable proof of the day you moved and of the days you spend in your old state. Day counts matter: Minnesota's statute requires adequate records of days spent outside the state, and New York's guidelines treat a diary or calendar as support for where you spent your time. Keep the record for as many years as your old state can still check.

Keep as proof: iReside day report for the year

To be taxed as a Puerto Rico resident you must be a bona fide resident: pass the presence test (at least 183 days in Puerto Rico in the tax year, or 549 days over 3 years with at least 60 in each year, or another limb such as 90 days or fewer in the US), have no tax home outside Puerto Rico, and have no closer connection to the US or a foreign country. In the year you move, you can still qualify if you were not a bona fide resident in the 3 prior years, have no tax home or closer connection elsewhere during the last 183 days of the year, and are a bona fide resident in each of the 3 following years.

Applies if you keep your old home

A permanent home in the US is a 'significant connection' under Treas. Reg. 1.937-1(c)(5) and a closer-connection factor. Pub. 570's Puerto Rico example finds a closer connection to the US where the mover kept a jointly owned family home in California. Decide before you move whether to keep a US home available for your use, and ask a tax advisor how it affects your facts.

Keep as proof: Sale closing statement, or lease and rent records if the home is rented out long term

Applies if you have a high income

Deadline: Applications for the 0% rate must be received by December 31, 2026

An Act 60 Resident Individual Investor decree is optional and is applied for through DDEC's Office of Incentives. DDEC says applications received by December 31, 2026 (11:59 pm by the Incentives Portal time stamp) are treated as requesting the 0% rate on net capital gains, interest and dividends, with a decree expiring December 31, 2035. For applications filed before 2027 you must not have been a Puerto Rico resident between January 17, 2006 and January 17, 2012; for later applications, not a resident in the 6 years before relocating. DDEC also requires a criminal record report from your last residence. The decree does not by itself make you a bona fide resident for IRS purposes.

Keep as proof: Decree application, DDEC approval and the decree itself

Applies if you drive

Deadline: Within 180 days of arriving in Puerto Rico (a US-state license stops being valid for driving after that)

A license from a US state works in Puerto Rico only for your first 180 days after arriving (Ley 22-2000, Art. 3.05). After that you need a Puerto Rico license. CESCO treats US states as full reciprocity: with a valid license you take no exam, but you bring a medical certification (DTOP-DIS-260, no more than 6 months old), a driving record from your old state issued within the last 30 days, proof of Social Security number, proof of legal presence and birth date, and a document showing your permanent residential address no more than 2 months old. CESCO keeps your old license.

Keep as proof: Copy of the new Puerto Rico license (front and back) and the CESCO receipt

Applies if you own a vehicle

No vehicle may travel on Puerto Rico's public roads unless the DTOP Secretary has authorized it (Ley 22-2000, Art. 2.01). A used vehicle from a title state is proven with the title showing your name; any lien must show as cancelled, or the lender must certify in writing that the vehicle may be moved to Puerto Rico (Art. 2.04). Once registered, the marbete (annual permit) renews each year in the same month the plate was first registered (Art. 2.14).

Keep as proof: New Puerto Rico title and permit, and the lender's authorization letter if there was a lien

Applies if you are a registered voter

Where you vote is a closer-connection factor in Pub. 570, and being registered to vote in a US political subdivision counts as a 'significant connection' to the US under Treas. Reg. 1.937-1(c)(5). Cancel your old state registration and register with Puerto Rico's election office if you are eligible. The Elections Commission (CEE) electronic registry asks for proof of citizenship, one accepted ID (for example a Puerto Rico driver's license, US passport, Real ID or Armed Forces ID), and proof of address such as a utility bill, a Puerto Rico driver's license or a Real ID. If you move within Puerto Rico you must update your address in the same system.

Keep as proof: Confirmation of the cancelled state registration and the new Puerto Rico registration

Deadline: April 15 after the tax year

Treasury's instructions say a taxpayer who changes residence to Puerto Rico during the year reports the total income received from the date of the residence change to year end, plus Puerto Rico-source income received while not residing there. Calendar-year returns are due April 15 and must be filed electronically through SURI. An automatic 6-month extension of time to file comes from Form AS 2644 filed through SURI by the due date; it does not extend the time to pay.

Keep as proof: Copy of the filed return with the electronic-filing stamp and the SURI confirmation

Applies if you have a high income

Deadline: By the due date, including extensions, of your Form 1040 for that tax year

If you take the position that you became a bona fide resident of Puerto Rico after a year you filed a US return as a citizen or resident alien (not as a territory resident), and your worldwide gross income that year is more than $75,000, file Form 8898 with the IRS. Mail it separately; do not attach it to your return. Not filing, or filing incomplete or wrong information, can bring a $1,000 penalty unless you show reasonable cause. The same form covers becoming a resident of Puerto Rico or American Samoa after you were required to file as a resident of the CNMI, Guam or the USVI.

Keep as proof: Copy of Form 8898 and proof of mailing

The 183-day, 549-day and 90-day tests all turn on days present. Any day you are physically present in Puerto Rico at any time counts as a day there, and special rules decide which days in the US count.

Deadline: Report every year; home purchase proof within 2 years after the decree. The Code gives more than one reporting date (see notes), so confirm the current date with DDEC

Per Act 60 as compiled by OGP (May 18, 2026), a decree-holding individual investor must file the annual compliance report with DDEC, include proof of an annual contribution of at least $10,000 to nonprofits operating in Puerto Rico, and pay the annual report fee of $5,000. The investor must also show proof of buying a primary residence in Puerto Rico within 2 years of getting the decree. DDEC says that for applications filed on or after January 1, 2027 the home must be held in the individual's own name, jointly with a spouse, or in a qualifying grantor trust, and must be registered or pending registration with the Property Registry. DDEC may fine up to $10,000 for a late or missing report.

Keep as proof: Annual report filing receipt, donation receipts, recorded deed for the Puerto Rico home

A home you keep is the first thing a state looks at. New York's guidelines weigh whether you made real efforts to sell it (for example by hiring a real estate firm) and moved your belongings out, and California's FTB lists the location of your principal residence. If you keep the old home, the old state may compare it with your new one, and keep a day log.

Keep as proof: Listing agreement, closing statement, lease termination or new rental lease for the old home

New York's guidelines treat the location of items you hold near and dear (family heirlooms, art, collections, photo albums, pets) as a primary factor, and note that a mover's bill of lading or an insurance statement can document the move. Items left behind in the old state can suggest you have not given it up.

Keep as proof: Mover's bill of lading or inventory, and an insurance policy showing the new address

File a permanent change of address at the Official USPS Change of Address site (identity verification required) or at a Post Office. USPS says to allow at least 7 to 10 business days after approval for it to start, so file before moving day.

Keep as proof: USPS confirmation email

Applies if you are a registered voter

California's FTB lists where you are registered to vote as a residency factor, New York's guidelines look at where you are registered and how you voted, and Utah's code treats voting in the state, without being registered in another state, as establishing domicile there. Register in your new state (the federal form asks for your previous registration address), then stop voting from the old one and ask your old election office how to cancel.

Keep as proof: Confirmation that the old registration was cancelled or moved

California's FTB lists where your social ties are, such as your place of worship, professional associations and clubs, and Utah's code counts membership in a church, club or similar group in the state. Resign, transfer or switch to non-resident status where you can, and join local groups in your new state.

Keep as proof: Resignation or transfer letters and new membership confirmations

Keep iReside running through the move year and after: it logs where you are every day, so you have auditable proof of when you left and of any days you spend back in the old state. Minnesota's statute requires adequate records of days spent outside the state, and New York's guidelines treat a diary or calendar as support for where you spent your time. Keep the record for the years your old state can still check.

Keep as proof: iReside day report for the year

Pub. 570 treats you as a bona fide resident of Puerto Rico for the part of the year before you move if you are a US citizen, were a bona fide resident for at least the 2 tax years before the move year, cease to be a resident during the year, cease to have a tax home in Puerto Rico, and kept a closer connection to Puerto Rico than to the US or a foreign country until the date your tax home changes. In its example, a mover who left on May 5 was treated as a resident from January 1 to May 4.

The Act 60 exemptions for individual investors are written for income earned 'after becoming a resident of Puerto Rico', and the decree comes with ongoing duties (annual report, $10,000 contribution, Puerto Rico primary residence). The statute text reviewed does not say what happens to a decree when you leave, so ask DDEC's Office of Incentives how to close or amend the decree.

Keep as proof: DDEC correspondence about closing or amending the decree

Applies if you own a vehicle

Deadline: Within 10 working days of formalizing the transfer

Under Ley 22-2000 (Art. 2.05(f) and 2.41), when you sell or give away a registered vehicle you must tell DTOP within 10 working days which vehicle the plate will go on. If you will not use the plate on another vehicle, return it to DTOP within 10 working days of the transfer. The buyer then has 10 working days to report their plate or apply for one, and 15 days to file the transfer. Failing to do this is an administrative offense with a $500 fine.

Keep as proof: Transfer document and DTOP receipt for the returned plate

Applies if you own a vehicle

Deadline: Within 30 days of the address change

Ley 22-2000 (Art. 2.06(b)) requires the owner of a registered vehicle to report any change of address to DTOP in writing, on the form DTOP provides, within 30 days. Not doing so is an administrative offense with a $100 fine.

Keep as proof: Copy of the address-change form

Deadline: April 15 after the tax year

Treasury's instructions say that if you change your residence from Puerto Rico to the US or a foreign country, your Puerto Rico return includes all income earned until the date of the change, whatever its source, plus Puerto Rico-source income earned after the change. Complete questions B and C in the return heading with your move date. Returns are filed electronically through SURI.

Keep as proof: Copy of the filed return and the SURI confirmation

Deadline: April 15 after the tax year

Until the date your bona fide residence ends, a Puerto Rico resident's US return excludes Puerto Rico-source income; afterward you are taxed by the US on worldwide income. How the two pieces fit in the move year depends on the year-of-move rules, so have a preparer apply Pub. 570's examples to your dates.

Keep as proof: Copies of both returns

Applies if you have a high income

Deadline: By the due date, including extensions, of your Form 1040 for that tax year

If you take the position that you ceased to be a bona fide resident of Puerto Rico after a year you filed a return as a territory resident (with the IRS, the territory, or both), and your worldwide gross income that year is more than $75,000, file Form 8898 with the IRS. Mail it separately; do not attach it to your return. The penalty for not filing or filing wrong is $1,000 unless you show reasonable cause.

Keep as proof: Copy of Form 8898 and proof of mailing

Your days in Puerto Rico before you leave, and your days in the US after, decide which tests you meet in the move year. Any day you are physically present in Puerto Rico at any time counts as a day there. Keep the log until the return for the move year (and the 3 following years) is settled.