Link & Learn Taxes linking volunteers to quality e-learning

Before you begin this course, you must complete the course from the Basic certification path.

U.S. citizens who are bona fide residents of Puerto Rico during the tax year and who receive income from sources outside Puerto Rico and/or receive income as a civilian or military employee of the U.S. Government in Puerto Rico, must file a U.S. tax return. Income received from Puerto Rico sources is not subject to U.S. income tax. Because some income is exempt, a part of the itemized deductions or a part of the standard deduction on the return must be allocated to that exempt income.

The Puerto Rico certification path is comprised of two levels which cover specific tax law as it applies to Puerto Rico residents who must file a U.S. Income Tax Return.

Click here to get to a Spanish version of this course.

You may "test out" of the Puerto Rico Course by achieving a passing score on the Test. Proceed through the course in the order shown to complete the training:

• Puerto Rico Course
• Puerto Rico Test

Click Start Puerto Rico Course to begin the training.