Internal Revenue Code · 26 U.S.C.
§ 876. Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 876
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- October 22, 1986 by Pub. L. 99–514
- Length
- 2 subsections · 100 words · about 1 min to read
- Cross-references
- cites 3; cited by 2 Code sections and 10 other regulations
- Regulations
- 1 issued under this section
(Aug. 16, 1954, ch. 736, 68A Stat. 281; Pub. L. 99–514, title XII, § 1272(b), Oct. 22, 1986, 100 Stat. 2593.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 876
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 3 other sections
- § 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 2 Code sections
- § 901(b)(4) Taxes of foreign countries and of possessions of United States
- § 937(a) Residence and source rules involving possessions
Cited in 10 regulations not issued under it
- § 1.1-1 Income tax on individuals.
- § 1.151-1 Deductions for personal exemptions.
- § 1.872-1 Gross income of nonresident alien individuals.
- § 1.874-1 Allowance of deductions and credits to nonresident alien individuals.
- § 1.901-1 Allowance of credit for foreign income taxes.
- § 1.937-1 Bona fide residency in a possession.
- § 1.6012-1 Individuals required to make returns of income.
- § 1.6038D-1 Reporting with respect to specified foreign financial assets, definition of terms.
- § 1.6654-6 Nonresident alien individuals.
- § 31.3402(f)(6)-1 Withholding exemptions for nonresident alien individuals.
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter N Tax Based on Income From Sources Within or Without the United States
- Part II NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
- Subpart A Nonresident Alien Individuals
Nearby sections
- § 872 Gross income
- § 873 Deductions
- § 874 Allowance of deductions and credits
- § 875 Partnerships; beneficiaries of estates and trusts
- § 876 Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
- § 877 Expatriation to avoid tax
- § 877A Tax responsibilities of expatriation
- § 878 Foreign educational, charitable, and certain other exempt organizations
- § 879 Tax treatment of certain community income in the case of nonresident alien individuals
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1986—Pub. L. 99–514, § 1272(b), inserted “, Guam, American Samoa, or the Northern Mariana Islands” in section catchline.
Subsec. (a). Pub. L. 99–514, § 1272(b), amended subsec. (a) generally, substituting “General rule” for “No application to certain alien residents of Puerto Rico” in heading and inserting references to residents of Guam, American Samoa, and the Northern Mariana Islands in text.
Subsec. (b). Pub. L. 99–514, § 1272(b), amended subsec. (b) generally, inserting references to Guam, American Samoa, and the Northern Mariana Islands.
Statutory Notes and Related Subsidiaries
Effective Date of 1986 Amendment
Amendment by Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, with certain exceptions and qualifications, see section 1277 of Pub. L. 99–514, set out as a note under section 931 of this title.