04/01/2026
Relocating to Puerto Rico under Act 60 offers powerful tax advantages, but qualifying as a bona fide resident requires more than simply counting days on a calendar.
The IRS evaluates residency using three core tests physical presence in Puerto Rico, establishing Puerto Rico as your tax home, and demonstrating a closer connection to the island than anywhere else. Each element matters, and overlooking even one can put your Act 60 benefits at risk.
Spending 183 days in Puerto Rico is often discussed, but documentation, lifestyle decisions, and where your professional and personal ties are truly rooted carry equal weight. From maintaining accurate travel records to filing IRS Form 8898 correctly, compliance is key to protecting your status.
If you are considering Act 60 or are already in the process of relocating, having a clear residency strategy can make all the difference.
Learn how to meet the bona fide residency requirements with confidence and clarity at ACT60PR.com.
