Federal Income Taxation of Puerto Rico Residents

Note: Due to IRS requirements, the course materials and other documents are in English, but the course is taught in Spanish.


Staying up to date and preparing for tax season is a concern for all tax preparers and specialists. To get in shape before the busy season begins, we offer this practical seminar where we will delve into income taxation in the United States (with a focus on federal taxation for Puerto Rico residents).

We will not only cover the basics of federal income taxation and the most common forms that Puerto Rico residents fill out for federal purposes, but we will also discuss changes to Form 1040 and what will apply for the 2022 tax year.

The course is structured across four distinct lessons:

Lesson 1 – Bona Fide Residency

Lesson 2 – Source Income Rules

Lesson 3 – Filing Requirements Lesson 4 – Form and Changes


After attending this seminar, you will be able to:

  • Review the basics of federal income taxation.
  • Review the basics of federal income taxation for individuals, specifically federal taxation for Puerto Rico residents.
  • Understand the new changes in forms and income tax returns for individuals for the 2022 tax year.


  • Departamento de Hacienda
    • Créditos: 3
    • Materia: Contribuciones
    • Método de enseñanza: On-Demand Webinar
  • IRS
    • 2 CE credits
    • Delivery Method: Self-Study
    • Luca Center follows the protocols established by the IRS to grant credits.
    • Program Number: ZVMPH-T-00006-23-S
    • Program Category: Federal Tax Law Topics / Federal Tax Related Matters
    • Organization’s name: Luca, LLC
    • Approved Audience: Enrolled Agents | Other Tax Return Preparers
    • CE Provider’s number: ZVMPH
    • For more detailed information about the AFSP-Record of completion, please visit our website https://www.lucacenter.com/irs/
    • Upon successful completion of the course and passing of the examination, Luca Center will automatically notify the IRS of your course approval.
  • NASBA: N/A
  • TSPR: N/A


  • Publication date: Tuesday, February 28, 2023
  • Duration: 3 hours
  • Place of Presentation: Luca Center website [www.lucacenter.com]
  • Format: PDF Material | Video and Audio
  • Audience: Tax Specialist, Accountant, CPA, Auditor, Lawyer, Paralegal, Advisor, Entrepreneur, Student
  • Level: Intermediate
  • Preparation Required: None
  • Pre-Requisites: None
  • Instructor:  Lcda. Úrsula Carrión, CPA
  • Price: Gold Members (Free) | Bronze and Silver Members $45 (+tax) | Non-members $45 (+tax)

Additional Information

  • LAST UPDATE: Tuesday, March 28, 2023
  • COURSE STRUCTURE AND EXPIRATION: This course has been structured to facilitate participant completion through a combination of reading materials, videos, and the subsequent completion of an examination. Once you buy the course, you have until its expiration date to access it (December 31, 2023, at 11:59 p.m.).
  • VALIDATION CODES: Each video in the course has a code that you should take note of and later include in the code questionnaire. The Introduction and Conclusion videos do not have a code.
  • QUIZZES: This course has 6 quizzes, and they do not count towards the final grade. Quizzes are a method for reviewing the material.
  • EXAM: The exam is open book and covers all lessons. Participants can have unlimited attempts to pass, and there is no time limit.
  • PASSING SCORE: The exam consists of 10 multiple-choice questions with no evaluative feedback. A passing score is 70% or higher.
  • COMPLETION: The complete course, including the exam and evaluation, must be completed before December 31, 2023, at 11:59 p.m., to qualify for the AFSP Record of Completion from the IRS. Remember that you have until that date to complete it. Otherwise, you will lose access to the course, and it will not be accredited by the IRS.
  • CERTIFICATE: At the end of the course, you must request your certificate of participation by writing an email to info@lucacenter.com. In the email, you must write the name of the On-Demand Webinar and your full name as you want it to appear on the certificate.
  • ACCREDITATION: This course is NOT accredited by NASBA, or by the Supreme Court of Puerto Rico.

Technical Information

  • The educational materials can be downloaded from the “Welcome” lesson within the course.
  • To clarify any doubts you may have, you will have the opportunity to access the course forum located within the “Welcome” lesson.
  • You can access this course from the website, Luca’s APP, or the web mobile version.
  • For technical assistance with the seminar platform, you can call us (787-236-9609) or write to us (info@lucacenter.com) from Monday to Friday from 8:00 a.m. to 5:00 p.m.
  • For more information regarding refund, complaint, and program cancellation policies, please visit our website or contact our offices at 787-236-9609
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