26 USC § 876 - Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands

---
identifier: "/us/usc/t26/s876"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 876 - Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "876"
section_name: "Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "N"
subchapter_name: "Tax Based on Income From Sources Within or Without the United States"
part_number: "II"
part_name: "NONRESIDENT ALIENS AND FOREIGN CORPORATIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 281; Pub. L. 99–514, title XII, § 1272(b), Oct. 22, 1986, 100 Stat. 2593.)"
---


# § 876. Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands

**(a)** **General rule** This subpart shall not apply to any alien individual who is a bona fide resident of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands during the entire taxable year and such alien shall be subject to the tax imposed by section 1.

**(b)** **Cross references** For exclusion from gross income of income derived from sources within—

**(1)** Guam, American Samoa, and the Northern Mariana Islands, see section 931, and

**(2)** Puerto Rico, see section 933.

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 281; Pub. L. 99–514, title XII, § 1272(b), Oct. 22, 1986, 100 Stat. 2593.)

## Editorial Notes

### Amendments

1986—, inserted “, Guam, American Samoa, or the Northern Mariana Islands” in section catchline.

Subsec. (a). , 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). , 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  applicable to taxable years beginning after , with certain exceptions and qualifications, see , set out as a note under .