Taxation of Income Earned in a U.S. Possession/Territory Webinar


Generally, the same rules that apply for determining U.S.-sourced income will apply to U.S. possession-sourced income. However, there are some very important exceptions to the rules. We will discuss those exceptions as well as how and where the income earned in a U.S. possession by a US citizen or resident is reported. This webinar will also explain income earned in a U.S. possession/territory (e.g. Puerto Rico, U.S. Virgin Islands, Guam) and will discuss how and where the income earned is reported.


Upon completion of this course, you will be able to:

  • Discuss the U.S. income rule
  • Identify the U.S. possessions/territories
  • Report income earned in the possession
  • Determine bona fide residence or physical presence
  • Determine if income is effectively connected to the U.S.

Course Details

Subject matter experts will answer your questions during the presentation. We make every effort to answer as many questions as possible during the webinar but we may not be able to directly address every question.

This webinar includes the presentation slides, attendee top questions and access to the webinar recording.


Presented by: Genaro Cardaropoli, CPA, MPA

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