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Puerto Rico Act 60 presence-test calculator
Enter your days in Puerto Rico and in the US to check the two most common presence tests for bona fide residency. The presence test is only one piece of Act 60 qualification — the calculator flags the rest. Everything runs in your browser.
The presence test is one of three tests
Under IRC 937 and IRS Publication 570, bona fide residency of Puerto Rico requires meeting three tests for the entire year: a presence test, a tax-home test, and a closer-connection test. This calculator covers the presence test, which is satisfied by meeting any one of several conditions. The two most common:
- at least 183 days in Puerto Rico during the year, or
- no more than 90 days in the United States during the year.
Other presence tests exist (for example, limited US earned income combined with more days in Puerto Rico than in the US). But passing the day count alone is not enough — you still need the tax-home and closer-connection tests, and the IRS actively audits Act 60 residency.
Not tax advice. Act 60 residency is fact-specific and this tool checks only two presence tests. Confirm your situation with a qualified advisor.
Source: IRS, bona fide residence. Related: Puerto Rico Act 60
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Document your Puerto Rico days
SpyglassBeacon counts your days automatically and exports the contemporaneous record the presence test is defended with.
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