Publ 1321

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Publ 1321

A form published by the IRS providing instructions for Puerto Rico residents who must file Form 1040 or Form 1040-A in addition to Form 1040 (PR) or Form 1040-A (PR). Persons who file in Puerto Rico may be eligible to exclude their Puerto Rican income from taxation in the continental U.S., provided certain income adjustments are made.