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Navigating the Act 60 Closer Connection Test with Confidence

The closer connection test is a critical, yet often misunderstood, component of maintaining bona fide residency for Act 60. Our comprehensive review process, powered by AI and verified by CPAs, is designed to meticulously analyze your ties to Puerto Rico, ensuring you meet the stringent requirements set forth by the IRS and Hacienda.

Navigating the Act 60 Closer Connection Test with Confidence

Understanding the Closer Connection Test: Beyond the 183-Day Rule

Key Factors Evaluated in the Closer Connection Analysis

Common Pitfalls and How to Avoid Them

Frequently Asked Questions

Can I still own a home in the U.S. and pass the closer connection test?

Yes, you can own property in the U.S., but it should not be your principal or primary home. The facts and circumstances must show your Puerto Rico residence is your main home. Our review can help analyze the strength of your position.

How does having family in the U.S. affect the test?

The location of your immediate family (spouse and minor children) is a significant factor. If they remain in the U.S., it can weigh heavily against you. Our analysis considers these familial ties in your overall compliance picture.

Is the closer connection test a one-time assessment?

No, the closer connection test is an ongoing requirement. Your circumstances must support your claim of Puerto Rico residency for every year you claim Act 60 benefits. Regular compliance checks are crucial.

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Related Topics

act 60 bona fide residency testact 60 tax home requirementsact 60 presence test requirementsirs campaign 685 explainedact 60 compliance checklist 2026

This content is for informational purposes only and does not constitute tax, legal, or accounting advice.