Internal Revenue Code · 26 U.S.C.
§ 937. Residence and source rules involving possessions
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. § 937
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- October 22, 2004 by Pub. L. 108–357
- Length
- 3 subsections · 458 words · about 2 min to read
- Defines
- 1 term
- Cross-references
- cites 9; cited by 5 Code sections and 18 other regulations
- Regulations
- 3 issued under this section
If, for any taxable year, an individual takes the position for United States income tax reporting purposes that the individual became, or ceases to be, a bona fide resident of a possession specified in subsection (a)(1), such individual shall file with the Secretary, at such time and in such manner as the Secretary may prescribe, notice of such position.
If, for any of an individual’s 3 taxable years ending before the individual’s first taxable year ending after the date of the enactment of this subsection, the individual took a position described in paragraph (1), the individual shall file with the Secretary, at such time and in such manner as the Secretary may prescribe, notice of such position.
(Added Pub. L. 108–357, title VIII, § 908(a), Oct. 22, 2004, 118 Stat. 1655.)
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Regulations under this section
Treasury regulations (26 CFR) issued under § 937
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 9 other sections
- § 865(g)(3) Source rules for personal property sales
- § 876 Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
- § 881(b) Tax on income of foreign corporations not connected with United States business
- § 901(b) Taxes of foreign countries and of possessions of United States
- § 957(c) Controlled foreign corporations; United States persons
- § 3401(a)(8)(C) Definitions
- § 7654(a) Coordination of United States and certain possession individual income taxes
- § 911(d)(3) Citizens or residents of the United States living abroad
- § 7701(b)(3)(B)(ii) Definitions
Cited by 5 Code sections
- § 24(k)(2)(B) Child tax credit
- § 1472(c)(1)(C) Withholdable payments to other foreign entities
- § 5000A(f)(4)(B) Requirement to maintain minimum essential coverage
- § 6688 Assessable penalties with respect to information required to be furnished under section 7654
- § 7527A(e)(4)(A)(i) Advance payment of child tax credit
Cited in 18 regulations not issued under it
- § 1.250(b)-3 Foreign-derived deduction eligible income (FDDEI) transactions.
- § 1.409A-1 Definitions and covered plans.
- § 1.702-1 Income and credits of partner.
- § 1.901-1 Allowance of credit for foreign income taxes.
- § 1.931-1 Exclusion of certain income from sources within Guam, American Samoa, or the Northern Mariana Islands.
- § 1.932-1 Coordination of United States and Virgin Islands income taxes.
- § 1.933-1 Exclusion of certain income from sources within Puerto Rico.
- § 1.934-1 Limitation on reduction in income tax liability incurred to the Virgin Islands.
- § 1.935-1 Coordination of individual income taxes with Guam and the Northern Mariana Islands.
- § 1.1298-1 Section 1298(f) annual reporting requirements for United States persons that are shareholders of a passive foreign investment company.
- § 1.1411-2 Application to individuals.
- § 1.1472-1 Withholding on NFFEs.
- § 1.5000A-1 Maintenance of minimum essential coverage and liability for the shared responsibility payment.
- § 1.6038D-1 Reporting with respect to specified foreign financial assets, definition of terms.
- § 1.6049-5 Interest and original issue discount subject to reporting after December 31, 1982.
- § 1.6654-6 Nonresident alien individuals.
- § 301.6688-1 Assessable penalties with respect to information required to be furnished with respect to possessions.
- § 301.7701(b)-1 Resident alien.
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 108–357
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 III INCOME FROM SOURCES WITHOUT THE UNITED STATES
- Subpart D Possessions of the United States
Nearby sections
- § 934 Limitation on reduction in income tax liability incurred to the Virgin Islands
- § 934A Repealed
- § 935 Repealed
- § 936 Repealed
- § 937 Residence and source rules involving possessions
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
References in Text
The date of the enactment of this subsection, referred to in subsec. (c)(2), is the date of enactment of Pub. L. 108–357, which was approved Oct. 22, 2004.
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 108–357, title VIII, § 908(d), Oct. 22, 2004, 118 Stat. 1657, provided that:
“(1) In general.— Except as otherwise provided in this subsection, the amendments made by this section [enacting this section and amending sections 931, 932, 934, 935, 957, and 6688 of this title] shall apply to taxable years ending after the date of the enactment of this Act [Oct. 22, 2004].“(2) 183-day rule.— Section 937(a)(1) of the Internal Revenue Code of 1986 (as added by this section) shall apply to taxable years beginning after the date of the enactment of this Act.“(3) Sourcing.— Section 937(b)(2) of such Code (as so added) shall apply to income earned after the date of the enactment of this Act.”