GroundRules
20 CFR 404.1089: Figuring net earnings for residents and nonresidents of Puerto Rico.
Where this section sits in the code
- Title 20—Employees' Benefits
- CHAPTER III—SOCIAL SECURITY ADMINISTRATION
- PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- )
- Subpart K—Employment, Wages, Self-Employment, and Self-Employment Income
(a) Residents. If you are a resident of Puerto Rico, whether or not you are an alien, a citizen of the United States, or a citizen of Puerto Rico, you must figure your net earnings from self-employment in the same manner as would a citizen of the United States residing in the United States. In figuring your net earnings from self-employment you must include your income from sources in Puerto Rico even though you are a resident of Puerto Rico during the entire taxable year.
(b) Nonresidents. A citizen of Puerto Rico, who is also a citizen of the United States and who is not a resident of Puerto Rico must figure net earnings from self-employment in the same manner as other citizens of the United States.
Collected 2026-08-27T02:24:45Z. Source file · JSON