OnLine Taxes Prior Year Tax Forms

OnLine Taxes Prior Year Tax Forms

OnLine Taxes Prior Year Tax Forms



Prior Year IRS Income Tax Forms and Publications

On-Line Taxes, Inc., at www.olt.com supports nearly all available forms.
Select below which section you need for a complete list of supported Forms, Schedules, and Worksheets.
OnLine Taxes supports paper filing tax returns for the prior three years.
You can currently paperfile your 2022, 2021 and 2020 income tax returns with the IRS and State.

Tax Forms
Tax Schedules
Tax Worksheets
Tax Publications


Supported Federal Income Tax Forms ~ Tax Year 2022

Click on the Form Number and that form will display.
Form Number Form Name
843 Claim for Refund and Request for Abatement Form 843 Form 843 Instruction
965 Inclusion of Deferred Foreign Income Upon Transition to Participation Exemption System Form 965 Form 965 Instruction
965 A Individual Report of Net 965 Tax Liability Form 965 A Instruction 965 A
982 Reduction of Tax Attributes Due to Discharge of Indebtedness Form 982 Form 982 Instruction
1040 Individual Income Tax Return - Long Form Form 1040 Form 1040 Instruction
1040ES Estimated Tax Payment Vouchers Form 1040ES  
1040 NR US Individual Income Tax Return for Non Resident Aliens Form 1040 NR Form 1040 NR Instruction
1040 SS U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) Form 1040 SS Form 1040 SS Instruction
1040 PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico) Form 1040 PR Form 1040 PR Instruction
1040V Form 1040 Payment Voucher Form 1040V  
1040X 1040 Amended Return Form 1040X Form 1040X Instruction
1042 S Foreign Person's U.S. Source Income Subject to Withholding Form Instruction
RRB 1042 S Railroad Retirement Board Form
SSA 1042 S Social Security Benefits Form
1045 Application for Tentative Refund Form 1045 Form 1045 Instruction
1095 A Health Insurance Marketplace Statement Form 1095 A Form 1095 A Instruction
W-2 Wage and Tax Statement Form W-2  
W-2 CM CNMI Wage and Tax Statement Form Instruction
W-2 G Certain Gambling Winnings Form W-2 G  
W-2 GU Guam Wage and Tax Statement Form W-2 GU  
W-2 VI U.S. Virgin Islands Wage and Tax Statement Form Instruction
499 R/W-2 PR Record of Puerto Rico Withholding    
W-4 Employee's Withholding Allowance Certificate Form W-4  
1098 C Contributions of Motor Vehicles, Boats, or Airplanes Form 1098 C  
1098-T Tuition statement Form 1098-T  
1099 A Acquisition or Abandonment of Secured Property Form 1099 A  
1099 B Proceeds From Broker and Barter Exchange Transactions Form 1099 B  
1099C Cancellation of Debt Form 1099C  
1099 INT Interest Income Form 1099 INT  
1099 DIV Dividends and Distributions Form 1099 DIV  
1099 - MISC Miscellaneous Income Form 1099 - MISC Form 1099 - MISC Instruction
1099 OID Original Issue Discount Form 1099 OID  
1099 PATR Taxable Distributions Received From Cooperatives Form 1099 PATR  
1099 S Proceeds From Real Estate Transactions Form 1099 S  
1099 SA Distributions From an HSA, Archer MSA, or Medicare Advantage MSA Form 1099 SA  
1099 SF Interest Received from Seller-Financed Mortgage    
1099 Q Payments From Qualified Education Programs (Under Sections 529 and 530) Form 1099 Q  
1099 QA Distributions From ABLE Accounts Form Form
CSA 1099 R Statement of Annuity Paid Form CSA 1099 R  
1099 R Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Form 1099 R  
1116 Foreign Income Tax Credit Form 1116 Form 1116 Instruction
1310 Refund Due to a Deceased Taxpayer Form 1310 Form 1310 Instruction
2106 Employee Business Expenses Form 2106 Form 2106 Instruction
2120 Multiple Support Declaration Form 2120 Form 2120 Instruction
2159 Multiple Support Declaration Form 2159
2210 Underpayment of Estimated Tax Form 2210 Form 2210 Instruction
2210 F Underpayment of Estimated Tax By Farmers and Fishermen Form 2210 F Form 2210 F Instruction
2439 Undistributed Long Term Capital Gains Form 2439 Form 2439 Instruction
2441 Child & Dependent Care Expenses Form 2441 Form 2441 Instruction
2555 Foreign Earned Income Form 2555 Form 2555 Instruction
3115 Application for Change in Accounting Method Form 3115 Form 3115 Instruction
3468 Investment Credit Form 3468 Form 3468 Instruction
3800 General Business Credit Form 3800 Form 3800 Instruction
3903 Moving Expenses Form 3903 Form 3903 Instruction
4136 Credit for Tax Paid on Fuels Form 4136 Form 4136Instruction
4137 Tax on Unreported Tip Income Form 4137 Form 4137 Instruction
4255 Recapture of Investment Credit Form 4255 Form 4255 Instruction
4562 Depreciation and Amortization Form 4562 Form 4562 Instruction
4563 Exclusion of Income for Bona Fide Residents of American Samoa Form 4563  
461 Limitation on Business Losses Form 461 Form 461 Instruction
4684 Casualty and Theft Losses Form 4684 Form 4684 Instruction
4797 Trade or Business Gains and Losses Form 4797 Form 4797 Instruction
4835 Farm Rental Income Form 4835 Form 4835 Instruction
4852 Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Form 4852  
4868 Automatic Extension of Time to File Form 4868 Form 4868 Instruction
4952 Investment Interest Expense Deduction Form 4952 Form 4952 Instruction
4970 Tax on Accumulation Distribution of Trusts Form 4970 Form 4970 Instruction
4972 Tax on Lump-Sum Distributions Form 4972 Form 4972 Instruction
5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) Form 5074  
5213 Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit Form 5213  
5329 Additional Taxes on Qualified Retirement Plans Form 5329 Form 5329 Instruction
5405 Repayment of the First-Time Homebuyer Credit Form 5405 Form 5405 Instruction
5471 Information Return of U.S. Persons With Respect To Certain Foreign Corporations Form 5471 Form 5471 Instruction
5695 Residential Energy Credit Form 5695 Form 5695 Instruction
5884 Work Opportunity Credit Form 5884 Form 5884 Instruction
5884 A Employee Retention Credit for Employers Affected by Qualified Disasters Form 5884 A Form 5884 A Instruction
5884 B New Hire Retention Credit Form 5884 B Form 5884 B Instruction
6198 At-Risk Limitations Form 6198 Form 6198 Instruction
6251 Alternative Minimum Tax Form 6251 Form 6251 Instruction
6252 Installment Sale Income Form 6252 Form 6252 Instruction
6478 Credit for Alcohol Used as Fuel Form 6478 Form 6478 Instruction
6765 Credit for Increasing Research Activities Form 6765 Form 6765 Instruction
6781 Gains and Losses from Section 1256 Contracts and Straddles Form 6781 Form 6781 Instruction
7203 S Corporation Shareholder Stock and Debt Basis Limitations Form Instruction
7207 Advanced Manufacturing Production Credit Form Instruction
8082 Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR) Form 8082 Form 8082 Instruction
8275 Disclosure Statement Form 8275 Form 8275 Instruction
8275R Regulation Disclosure Statement Form 8275R Form 8275R Instruction
8283 Non-cash Charitable Contributions Form 8283 Form 8283 Instruction
8288 A Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests Form 8288 A Form 8288 Instruction
8332 Release for Exemption for Child of Divorced Parents Form 8332 Form 8332 Instruction
8379 Injured Spouse Claim Form 8379
8396 Mortgage Interest Credit Form 8396 Form 8396 Instruction
8453 U.S. Individual Income Tax Transmittal for an IRS e-file Return Form 8453  
8582 CR Passive Activity Credit Limitations
 Form 8582 CR Form 8582 CR Instruction
8582 Passive Activity Loss Limitation Form 8582 Form 8582 Instruction
8586 Low-Income Housing Credit Form 8586 Form 8586 Instruction
8594 Asset Acquisition Statement Under Section 1060 Form 8594 Form 8594 Instruction
8606 Nondeductible IRA's Form 8606 Form 8606 Instruction
8609-A Annual Statement for Low-Income Housing Credit Form Instruction
8611 Recapture of Low-Income Housing Credit Form 8611  
8615 Computation of Tax for Children under 14 Form 8615 Form 8615 Instruction
8621 Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund Form 8621 Form 8621 Instruction
8689 Allocation of Individual Income Tax to the U.S. Virgin Islands Form
8697 Interest Computation Under the Look-Back Method for Completed Long-Term Contracts Form 8697 Form 8697 Instruction
8801 Credit for Prior Year Minimum Tax Form 8801 Form 8801 Instruction
8805 Foreign Partner's Information Statement of Section 1446 Withholding Tax Form 8805 Form 8805 Instruction
8814 Parent's Election to Report Child's Income Form 8814 Form 8814 Instruction
8815 Exclusion of Interest from Series EE & I Savings Bonds Form 8815 Form 8815 Instruction
8820 Orphan Drug Credit Form 8820 Form 8820 Instruction
8821 Tax Information Authorization Form 8821 Form 8821 Instruction
8822 Change of Address Form 8822  
8824 Like Kind Exchanges Form 8824 Form 8824 Instruction
8826 Disabled Access Credit Form 8826 Form 8826 Instruction
8828 Recapture of Federal Mortgage Subsidy Form 8828 Form 8828 Instruction
8829 Expense for Business Use of Your Home Form 8829 Form 8829 Instruction
8830 Enhanced Oil Recovery Credit Form
8833 Treaty Based Return Position Disclosure Form 8833 Form 8833 Instruction
8834 Qualified Electric Vehicle Credit Form 8834 Form 8834 Instruction
8835 Renewable Electricity Production Credit Form 8835 Form 8835 Instruction
8838 P Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method (Section 721(c)) Form
8839 Qualified Adoption Expenses Form 8839 Form 8839 Instruction
8840 Closer Connection Exception Statement for Aliens Form 8840
8843 Statement for Exempt Individuals and Individuals With a Medical Condition Form 8843
8844 Empowerment Zone and Renewal Community Employment Credit Form 8844 Form 8844 Instruction
8845 Indian Employment Credit Form 8845 Form 8845 Instruction
8846 Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips Form 8846 Form 8846 Instruction
8853 Archer MSAs and LTC Insurance Contracts Form 8853 Form 8853 Instruction
8859 District of Columbia First-Time Homebuyer Credit Form 8859 Form 8859 Instruction
8862 Information to Claim EIC After Disallowance Form 8862 Form 8862 Instruction
8863 Education Credits Form 8863 Form 8863 Instruction
8864 Biodiesel and Renewable Diesel Fuels Credit Form 8864 Form 8864 Instruction
8865 Return of U.S. Persons With Respect to Certain Foreign Partnerships Form Instruction
8874 New Markets Credit Form 8874 Form 8874 Instruction
8880 Credit for Qualified Retirement Savings Contributions Form 8880 Form 8880 Instruction
8881 Credit for Small Employer Pension Plan Startup Costs Form 8881 Form 8881 Instruction
8882 Credit for Employer-Provided Childcare Facilities and Services Form 8882 Form 8882 Instruction
8886 Reportable Transaction Disclosure Statement Form 8886
8888 Multiple Direct Deposit Form for Efile Purposes Form 8888 Form 8888 Instruction
8889 Health Savings Account Form 8889 Form 8889 Instruction
8896 Low Sulfur Diesel Fuel Production Credit Form 8896 Form 8896 Instruction
8898 Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession Form 8898 Form 8898 Instruction
8900 Qualified Railroad Truck Maintenance Credit Form 8900 Form 8900 Instruction
8906 Distilled Spirits Credit Form 8906 Form 8906 Instruction
8907 Nonconventional Source Fuel Credit Form 8907 Form 8907 Instruction
8908 Energy Efficient Home Credit Form 8908 Form 8908 Instruction
8909 Energy Efficient Appliance Credit Form 8909 Form 8909 Instruction
8910 Alternative Motor Vehicle Credit Form 8910 Form 8910 Instruction
8911 Alternative Fuel Vehicle Refueling Property Credit Form 8911 Form 8911 Instruction
8912 Credit for Clean Renewable Energy and Gulf Tax Credit Bonds Form 8912 Form 8912 Instruction
8915 A Qualified 2016 Disaster Retirement Plan Distributions and Repayments Form Instruction
8915 B Qualified 2017 Disaster Retirement Plan Distributions and Repayments Form Instruction
8915 C Qualified 2018 Disaster Retirement Plan Distributions and Repayments Form Instruction
8915 D Qualified 2019 Disaster Retirement Plan Distributions and Repayments Form Instruction
8915 F Qualified Disaster Retirement Plan Distributions and Repayments Form Instruction
8919 Uncollected Social Security and Medicare Tax on Wages with Instructions Form 8919  
8925 Report of Employer-Owned Life Insurance Contracts Form 8925  
8931 Agricultural Chemicals Security Credit Form 8931  
8932 Credit for Employer Differential Wage Payments Form 8932  
8933 Carbon Dioxide Sequestration Credit Form 8933  
8936 Qualified Plug-in Electric Drive Motor Vehicle Credit Form 8936  
8938 Statement of Foreign Financial Assets Form 8938 Form 8938 Instruction
8941 Credit for Small Employer Health Insurance Premiums Instructions Form 8941 Form 8941 Instruction
8949 Sale and Other Dispositions of Capital Assets Form 8949 Form 8949 Instruction
8958 Allocation of Tax Amounts Between Certain Individuals in Community Property States Form 8958
8959 Additional Medicare Tax Form 8959 Form 8959 Instruction
8960 Net Investment Income Tax-Individuals, Estates, and Trusts Form 8960 Form 8960 Instruction
8962 Premium Tax Credit (PTC) Form 8962 Form 8962 Instruction
8990 Limitation on Business Interest Expense Under Section 163(j) Form 8990 Form 8990 Instruction
8992 U.S. Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI) Form 8992 Form 8992 Instruction
8995 Qualified Business Income Deduction Simplified Computation Form 8995 Form 8995 Instruction
8995 A Qualified Business Income Deduction Form 8995 A Form 8995 A Instruction
8997 Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments Form 8997 Form 8997 Instruction
9000 Alternative Media Preference Form  
9325 Acknowledgement and General Information for Taxpayers Who File Returns Electronically Form 9325  
9465 Installment Agreement Request Form 9465 Form 9465 Instruction  
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Supported Federal Tax Schedules ~ Tax Year 2022

Click on the Form Number and that form will display.
Schedule Name Schedule Detail
Schedule 1 Additional Income and Adjustments to Income Form Instruction
Schedule 2 Additional Taxes Form Instruction
Schedule 3 Additional Credits and Payments Form Instruction
Schedule A Itemized Deductions Form A Form A Instruction
Schedule B Interest and Ordinary Dividends Form B Form B Instruction
Schedule C Profit/Loss from Business Form C Form C Instruction
Schedule D Capital Gains and Losses Form D Form D Instruction
Schedule E Rental and Royalty Income Form E Form E Instruction
Schedule EIC Earned Income Credit Form EIC Form EIC Instruction
Schedule F Farm Income/Loss Form F Form F Instruction
Schedule H Household Employment Taxes Form H Form H Instruction
Schedule J Farm Income Averaging Form J Form J Instruction
Schedule K-1 1041 Beneficiaries Share of Income, Deductions, Credits, etc Form K-1 1041 Form K-1 1041 Instruction
Schedule K-1 1065 Partners Share of Income, Credits, Deductions, etc. Form K-1 1065 Form K-1 1065 Instruction
Schedule K-1 1120S Shareholders Share of Income, Credits, Deductions, etc. Form K-1 1120S Form K-1 1120S Instruction
Schedule LEP Request for Change in Language Preference Form
Schedule R Credit for the Elderly Form R Form R Instruction
Schedule SE Self-Employment Tax Form SE Form SE Instruction
Schedule 8812 Credits for Qualifying Children and Other Dependents Form 8812 Form 8812 Instruction
1040 NR Schedule A Itemized Deductions Form
1040 NR Schedule NEC Tax on Income Not Effectively Connected With a U.S. Trade or Business Form
1040 NR Schedule OI Other Information Form
1116 (Schedule B) Foreign Tax Carryover Reconciliation Schedule Form Instruction
5471 Schedule E Income, War Profits, and Excess Profits Taxes Paid or Accrued Form
5471 Schedule H Current Earnings and Profits Form
5471 Schedule I-1 Information for Global Intangible Low-Taxed Income Form
5471 Schedule J Accumulated Earnings & Profits (E&P) of Controlled Foreign Corporation Form
5471 Schedule M Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons Form
5471 Schedule O Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock Form
5471 Schedule P Previously Taxed Earnings and Profits of U.S. Shareholder of Certain Foreign Corporations Form
5471 Schedule Q CFC Income by CFC Income Groups Form
5471 Schedule R Distributions From a Foreign Corporation Form
8865 - Schedule G Statement of Application of the Gain Deferral Method Under Section 721(c) Form
8865 - Schedule H Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721(c) Form
8865 - Schedule P Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership Form
8865 - Schedule O Transfer of Property to a Foreign Partnership (Under Section 6038B) Form
8992 Schedule A Schedule of Controlled Foreign Corporation (CFC) Information to Compute Global Intangible Low-Taxed Income (GILTI) Form 8992 Sch A
8995 A - Schedule A Specified Service Trades or Businesses Form 8995-A Sch A Form 8995-A Sch A Instruction
8995 A - Schedule B Aggregation of Business Operations Form 8995-A Sch B Form 8995-A Sch B Instruction
8995 A - Schedule C Loss Netting and Carryforward Form 8995-A Sch C Form 8995-A Sch C Instruction
8995 A - Schedule D Special Rules for Patrons of Agricultural or Horticultural Cooperatives Form 8995-A Sch D Form 8995-A Sch D Instruction
965 - Schedule F Foreign Taxes Deemed Paid by Domestic Corporation Form Instruction
965 - Schedule H Amounts Reported on Forms 1116 and 1118 and Disallowed Foreign Taxes Form Instruction
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All 1040 Worksheets can be found in the TY 2022 - 1040 Instructions
1040 Worksheet Name
Simplified Method Worksheet
Social Security Benefits Worksheet
Standard Deduction Worksheet for Dependents
Foreign Earned Income Tax Worksheet
Qualified Dividends and Capital Gain Tax Worksheet
Earned Income Credit worksheet A
Earned Income Credit worksheet B
State and Local Income Tax Refund Worksheet
Self-Employed Health Insurance Deduction Worksheet
IRA Deduction Worksheet
Student Loan Interest Deduction Worksheet
Worksheet Form 6251-Schedule 2, Line 1
Exemption Worksheet for Form 6251 line 5
State and Local General Sales Tax Deduction Worksheet
Mortgage Insurance Premiums Deduction Worksheet
Business use of your home (Simplified Method Worksheet)
Capital Loss Carryover Worksheet
28% Rate Gain Worksheet
Unrecaptured Section 1250 Gain Worksheet
Schedule D Tax Worksheet
Worksheet for Household Employers in a Credit Reduction State
Credit for Qualified Sick and Family Leave Wages Due to the COVID-19 Crisis
Unemployment Compensation Exclusion Worksheet
Credit Limit Worksheet
Earned Income Worksheet
Additional Medicare Tax and RRTA Tax Worksheet
Worksheet for Lump-Sum Distributions
Worksheet for Home Mortgage Interest
Worldwide Qualified Dividends and Capital Gains
Worksheet for Form 2210 Figure the Penalty (Penalty Worksheet)
Worksheet for 2019 Expenses Paid in 2021
Limit on Housing Expenses Worksheet
Housing Deduction Carryover Worksheet
Worksheet for Maximum section 179 limitation calculation
Section 179 Business Income Limit Worksheet
Taxpayer's Modified AGI
Dependents Combined Modified AGI
Household Income as a Percentage of the Federal Poverty Line
Alternative Calculation for Marriage Eligibility
Your Alternative Monthly Contribution Amount
Your Alternative Monthly Credit Amounts for Pre-Marriage Months
Alternative Calculation for Year of Marriage Totals Worksheet
Worksheet To Determine if the QSEHRA Is Considered Affordable
Worksheet To Figure Monthly Credit Amount if You Have a QSEHRA
Self-Employed Health Insurance Deduction and PTC
Simplified Calculation and Iterative Calculation Method
Maximum Roth IRA Contribution Worksheet
8582 Worksheet 1- 6
Qualified Adoption Expenses
Figure Your Taxable Benefits Under the Lump-Sum Election Method
Figure Your Additional Taxable Benefits From a Lump-Sum Payment
Tax for Certain Children Who Have Investment Income of More Than $2,500
Alimony Received
Alimony Paid
Additional Dependents
Foreign Employer Compensation
Estimated Tax Payments
Clean Fuel Deduction
Household Employee Income
SEP, SIMPLE, Qualified Plans
Charitable contribution Deduction Limits
Worksheet for Basis Adjustments
Worksheet for Accrued Market Discount Adjustment
Worksheet for Contingent Payment Debt Instrument Adjustment
Excess Advance HCTC Repayment Worksheet
Other Adjustments
Other Income
Other Taxes
Unemployment Income
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IRS Income Tax Publications ~ Tax Year 2022

Publication Number Publication Name
3 Tax Guide for Armed Forces  
17 Income Tax Guide For Individuals Form 17
225 Tax Guide for Farmers Form 225
463 Travel, Meal, Entertainment, Gift and Car Expenses Form 463
501 Filing Information Form 501
502 Medical and Dental Expenses Form 502
503 Child and Dependent Care Expenses Form 503
504 Divorced or Separated Individuals Form 504
505 Tax Withholding and Estimated Tax Form 505
514 Foreign Tax Credit for Individuals Form 514
517 Social Security and Other Information for Members of the Clergy and Religious Workers Form 517
521 Moving Expenses Form 521
523 Selling Your Home Form 523
525 Taxable and Nontaxable Income Form 525
526 Charitable Contributions Form 526
527 Residential Rental Property Form 527
529 Miscellaneous Deductions Form529
535 Business Expenses Form 535
550 Investment Income and Expenses Form 550
557 Tax-Exempt Status for Your Organization Form 557
560 Retirement Plans for Small Business Form 560
575 Pension and Annuity Income Form575
587 Business Use of the Home Form 587
590-A Contributionsto Individual Retirement Arrangements(IRAs) Form 590-A
590-B Distributions from Individual Retirement Arrangements(IRAs) Form 590-A
596 Earned Income Credit Form 596
600 State and Local General Sales Taxes Form 600
794 Favorable Determination Letter Form 794
915 Social Security and Railroad Benefits Form 915
929 Tax Rules for Children and Dependents Form 929
946 How to Depreciate Property Form 946
970 Tax Benefits for Education Form 970
974 Premium Tax Credit Form 974
1546 Taxpayer Advocate Service by the IRS Form 1546
4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments (For Individuals) Form 4681
4731 Screening Sheet for Volunteers Assisting Taxpayers with Form 1099-C Form 4731
N746 Information About Your Notice, Penalty and Interest Form N746
P1321 Special Instructions for Bona Fide Residents Of Puerto Rico Who Must File A U.S. Individual Income Tax Return (Form 1040) Form P1321
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