Who is exempt from filing an IRS tax return
As a general rule, individuals who earn taxable income in Portuguese territory must file a Model 3 declaration. Taxable income is considered to be that which falls under the categories provided for in the IRS Code: employment income (A), business and professional income (B), capital income (E), property income (F), capital gains (G), and pensions (H). It is essential to note that the obligation...



