The 60-second version
Puerto Rico exit needs employer settlement, Hacienda compliance letter, and Act 60 decree review if you held tax incentives. I wire USD to NRE, file overlap-year ITR, and map RNOR for pharmaceutical and BPO payroll.
Hacienda clearance before closing San Juan payroll — Act 60 decree if applicable
Puerto Rico taxes bona fide residents on worldwide income under local rules — obtain final wage reconciliation and Hacienda compliance certificate before departure.
Act 60 (formerly Acts 20/22) decree holders must notify OPMI of relocation — early exit can trigger clawback on prior incentives; retain decree counsel letter.
US mainland stack: USA return guide for federal Form 1040 overlap if you remained a US person.
Puerto Rico lanes
| Item | Puerto Rico | India |
|---|---|---|
| Income tax | Ends on exit | Section 6 residency |
| Act 60 | Clawback risk | Not applicable |
| USD bank | Close | NRE wire |
| US person | FBAR/8938 | Schedule FA if assets remain |
Puerto Rico exit
Settlement
Employer final W-2PR or payslip.
Hacienda cert
Compliance / clearance letter.
Act 60 notice
OPMI relocation if decree holder.
Wire USD
SWIFT to NRE.
ITR overlap
RNOR check + Form 67 if needed.
Flow
Puerto Rico kit
- SSN/ITIN.
- Hacienda TIN.
- Act 60 decree copy.
- SWIFT receipt.
- Passport stamps.
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US person overlap
Many Puerto Rico assignees remain US persons — FBAR and Form 8938 may still apply even after India return.
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Act 60 clawback?
Relocating before minimum stay can trigger incentive repayment — review decree with counsel.
RNOR?
Foreign income may be exempt in overlap year if RNOR conditions met.
FBAR?
US person — FinCEN 114 if foreign accounts aggregate > USD 10K.
Form 67?
If overlap-year double tax on salary with treaty relief.
USD only?
Puerto Rico uses USD — wire directly to NRE without FX conversion.
Remote work?
India taxes from return date as resident on India-sourced work.
Your country's rules are the starting point, not the finish line.
Tax exits, pension continuity, banking notifications — the India side has its own rules too. Get both sides clear.