Fortify Your Act 60 Tax Home Against Audits

In the face of an audit, your entire Act 60 benefit structure hinges on one critical point: your tax home. The IRS and Puerto Rico's Department of Treasury (Hacienda) demand irrefutable proof that your economic and personal life is centered on the island. Any ambiguity can lead to a full revocation of benefits and significant penalties. Act60Shield is designed to help you build a formidable defense. We go beyond surface-level checks to stress-test your tax home status against the aggressive tactics used in audits. We analyze your business operations, income streams, and physical presence to ensure your case is built on a foundation of solid evidence, as required by IRC Section 937.

The IRS has publicly announced its focus on Act 60 beneficiaries through Campaign 685. This is not a routine check; it is a targeted initiative to uncover non-compliance. Auditors are specifically trained to dissect tax home and residency claims. Relying on outdated advice or a simple day count is a dangerous gamble. Act60Shield provides the authoritative guidance needed to navigate this heightened-risk environment. We help you understand the specific pressure points auditors will target, such as the "closer connection" test and the substance of your economic ties to Puerto Rico. Our process is designed to prepare you for the highest level of scrutiny, ensuring you are not caught off guard.

Protection from an audit is not a passive activity. It requires the systematic collection and organization of evidence. Act60Shield guides you in assembling a comprehensive "defensive dossier" to substantiate your tax home claim. This includes everything from financial records and travel logs to proof of local community involvement. In a digitally underserved market where many rely on ad-hoc advice, our structured approach provides a significant advantage. By having this documentation ready, you send a clear signal to auditors that you are a serious and compliant taxpayer. This proactive stance can often deter prolonged and invasive examinations, protecting both your assets and your peace of mind.