Appendix B

Key Forms and Resources

ResourcePurpose / Current route
DDEC Incentives PortalApplication, annual reports, and decree management — https://incentives.ddec.pr.gov
IRS Form 8898Reports the beginning or end of bona fide Puerto Rico residency — https://www.irs.gov/forms-pubs/about-form-8898
IRS Publication 570Federal tax guide for individuals with income from U.S. territories — https://www.irs.gov/forms-pubs/about-publication-570
Puerto Rico HaciendaPuerto Rico Department of Treasury — https://hacienda.pr.gov
IRC Section 933Federal provision concerning Puerto Rico-source income for bona fide residents
IRC Section 937Federal definition and rules for bona fide possession residency
DBI Intelligence ArchiveDated market and Act 60 updates — https://hub.doradobeachinsider.com/archive
DBI Provider DirectoryCurrent local providers — https://providers.doradobeachinsider.com/

The Act 60 application is filed through the DDEC Incentives Portal. This guide intentionally does not name a paper form number because the filing workflow and designation should be confirmed with current counsel at the time of application.