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CO online Form 9423: What You Should Know
If you are a resident of Puerto Rico: If the taxpayer's income is from Puerto Rico, you may file Form 24, Notice of Exchange of Notice, with any tax return and claim the benefits of the exchange, such as the cancellation of past-due interest and the cancellation of the credit for past-due interest. You may also get additional cancellation privileges from the IRS. The following forms must be completed and returned in person to the United States Mail and the U.S. Postal Service (USPS) must confirm with you that the address of the taxpayer is a valid postal address. Inventory of Assets in Puerto Rico (Form 24). Inventory of Assets (Form 24). If you are a resident of Guam, American Samoa or the Commonwealth of the Northern Mariana Islands: U.S. resident for U.S. tax only (Form 24) U.S.
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