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If you a bona fide resident of Puerto Rico, generally, you must file a Puerto Rico tax return. A sole proprietor is someone who owns an unincorporated business.
Puerto Rico Bona Fide Residents need to file a 482 Puerto Rico Income Tax Return or482 Puerto Rico Income Tax Return (Option 94), along with the type of Schedule that fits your particular business activity.
Puerto Rico Income Tax Returns are due April 15 of every year.
You will pay Self Employment tax on your earnings (after your expenses). This counts toward your social security.
The best thing you can do is to prepare at least the last 6 years tax returns.
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