| Is a Person with Income from Puerto Rico Required to File a U.S. Federal Income Tax Return? | Topic No. 901 |
| Credits and Deductions for Taxpayers with Puerto Rican Source Income Exempt from U.S. Tax | Topic No. 902 |
| U.S. Employment Tax in Puerto Rico | Topic No. 903 |
| Tax Assistance for Residents of Puerto Rico | Topic No. 904 |