§876 — Title 26 Internal Revenue Code | U.S. Code

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

Title 26 › Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter N— Tax Based on Income From Sources Within or Without the United States › Part II— NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart A— Nonresident Alien Individuals › § 876

Last updated Apr 5, 2026|Official source

Summary

If a non‑U.S. citizen lives in Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands for the entire tax year, this subpart does not apply and they are taxed under section 1. Rules about excluding income from those places are in section 931 (Guam, American Samoa, Northern Mariana Islands) and section 933 (Puerto Rico).

Title 26, §876

Internal Revenue Code — Source: USLM XML via OLRC

(a)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 1.

(b)For exclusion from gross income of income derived from sources within—

(1)Guam, American Samoa, and the Northern Mariana Islands, see section 931, and

(2)Puerto Rico, see section 933.

Notes & Related Subsidiaries

Editorial Notes

Amendments

1986—Pub. L. 99–514, § 1272(b), inserted “, Guam, American Samoa, or the Northern Mariana Islands” in section catchline. Subsec. (a). Pub. L. 99–514, § 1272(b), amended subsec. (a) generally, substituting “General rule” for “No application to certain alien residents of Puerto Rico” in heading and inserting references to residents of Guam, American Samoa, and the Northern Mariana Islands in text. Subsec. (b). Pub. L. 99–514, § 1272(b), amended subsec. (b) generally, inserting references to Guam, American Samoa, and the Northern Mariana Islands.

Statutory Notes and Related Subsidiaries

Effective Date

of 1986 AmendmentAmendment by Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, with certain exceptions and qualifications, see section 1277 of Pub. L. 99–514, set out as a note under section 931 of this title.