### Question
What is the definition of residents of the Commonwealth of Puerto Rico?


### Answer
The definition of **residents of the Commonwealth of Puerto Rico** is as follows in *26 CFR § 1.501(a)-1*:

> bona fide residents of Puerto Rico, and persons who perform labor or services primarily within the Commonwealth of Puerto Rico, regardless of residence for other purposes, and the term *participants* is restricted to current employees who are not excluded under the eligibility provisions of the plan.

#### Citation:
  - *26 CFR § 1.501(a)-1*
  - Heading: **Title 26—Internal Revenue > PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**

