T.D. 9248 - Residence and Source Rules Involving U.S. Possessions and Other Conforming Changes (Final and Temporary)

T.D. 9248 contains previously approved final regulations that provide rules for determining bona fide residency in the following U.S. possessions: American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, and the United States Virgin Islands under sections 937(a) and 881(b) of the Internal Revenue Code (Code).

The latest form for T.D. 9248 - Residence and Source Rules Involving U.S. Possessions and Other Conforming Changes (Final and Temporary) expires 2021-04-30 and can be found here.