# 26 U.S.C. § 876: Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s876>. Cite pinpoints as 26 U.S.C. § 876(a)(1).

## § 876(a) General rule

This subpart shall not apply to any alien individual who is a bona fide resident of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands during the entire taxable year and such alien shall be subject to the tax imposed by section 1.

## § 876(b) Cross references

For exclusion from gross income of income derived from sources within—

**§ 876(b)(1)** Guam, American Samoa, and the Northern Mariana Islands, see section 931, and

**§ 876(b)(2)** Puerto Rico, see section 933.

## Regulations

- [Treas. Reg. § 1.876-1](/26/reg/1.876-1.md): Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands. (interprets § 876)

## Final rules

- [73 FR 19350](https://www.federalregister.gov/documents/2008/04/09/08-1105/source-rules-involving-us-possessions-and-other-conforming-changes) (2008): Source Rules Involving U.S. Possessions and Other Conforming Changes
- [70 FR 18920](https://www.federalregister.gov/documents/2005/04/11/05-7087/residence-and-source-rules-involving-us-possessions-and-other-conforming-changes) (2005): Residence and Source Rules Involving U.S. Possessions and Other Conforming Changes

## Connections

Cites: § 1 Tax imposed; § 931 Income from sources within Guam, American Samoa, or the Northern Mariana Islands; § 933 Income from sources within Puerto Rico

Cited by: § 901 Taxes of foreign countries and of possessions of United States; § 937 Residence and source rules involving possessions

Derived from: 1939 § 220

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 281
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2593