{"data":{"id":"us/20-cfr-404.1089","jurisdiction":"us","citation":"20 CFR 404.1089","heading":"Figuring net earnings for residents and nonresidents of Puerto Rico.","body":"(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.\n(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.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-20.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:45Z","sha256":"d25daf97b1a9c4d2ed24705124de8c05c94ce82cc6ccbd705fb2c6e941a45ee9","source_id":"us-cfr","stale":true,"prev":"us/20-cfr-404.1088","next":"us/20-cfr-404.1090"},"notice":"GroundRules: Original legal text. Not legal advice."}