CFR > Title 20 - Employees' Benefits > CHAPTER III—SOCIAL SECURITY ADMINISTRATION > PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950-) > SUBPART K—Employment, Wages, Self-Employment, and Self-Employment Income (§404.1001 to §404.1096) > 404.1089—Figuring net earnings for residents and nonresidents of Puerto Rico.

404.1089—Figuring net earnings for residents and nonresidents of Puerto Rico.

(a) Residents. If you are a resident of Puerto Rico, whether or not you are an alien, a citizen of the United States, or a citizen of Puerto Rico, you must figure your net earnings from self-employment in the same manner as would a citizen of the United States residing in the United States. In figuring your net earnings from self-employment you must include your income from sources in Puerto Rico even though you are a resident of Puerto Rico during the entire taxable year.
(b) Nonresidents. A citizen of Puerto Rico, who is also a citizen of the United States and who is not a resident of Puerto Rico must figure net earnings from self-employment in the same manner as other citizens of the United States.