Current through Pub. L. 119-100Open in workspace

§ 876 Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands

(a) General rule

This subpart shall not apply to any alien individual who is a bona fide resident of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands during the entire taxable year and such alien shall be subject to the tax imposed by section .

(b) Cross references

For exclusion from gross income of income derived from sources within—

(1) Guam, American Samoa, and the Northern Mariana Islands, see section , and

(2) Puerto Rico, see section .

(Aug. 16, 1954, ch. 736, 68A Stat. 281; Pub. L. 99–514, title XII, § 1272(b), Oct. 22, 1986, 100 Stat. 2593.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 876

Source: decipher.legal/usc/26/876 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)