Epstein Index›Documents›EFTA00804291
💨IMPACT LEVEL 1 — MEH

Epstein File EFTA00804291: RICO, High School and Civilian (DS9)

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This document discusses Puerto Rico tax residency rules for military servicemembers and their families. It outlines conditions for maintaining bona fide resident status in Puerto Rico, including requirements for U.S. citizenship and prior residency periods. The document also references a scenario where a servicemember's family remains in Florida for high school completion while the servicemember is stationed in Maryland on military orders.

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PersonKeyword
Excerpt 1
A servicemember from Puerto **Rico** who is now stationed in Maryland on military orders continues to be treated as a bona fide resident of Puerto **Rico** for
Excerpt 2
**Rico**, he or she will still be deemed a bona fide resident of Puerto **Rico** for that part of the tax year if he or she: - Is a U.S. citizen, - Was a bona
Excerpt 3
fide resident of Puerto **Rico** for the 2 years immediately preceding the year of the move, - Ceases to be a bona fide resident of Puerto **Rico** during the

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