They file a joint income tax return. During 1997 they received $15, 000 of income from Puerto Rican sources and $6, 000 interest income from a bank account in the U.S. They do not itemize deductions. Line 32 of their Federal return, Form 1040anbsp;...
|Title||:||Special Instructions for Bona Fide Residents of Puerto Rico who Must File a U.S. Individual Income Tax Return|