Audit Defense for Your Move from Nashville to Puerto Rico

The IRS aggressively challenges the bona fide residency of Act 60 decree holders, especially those from states like Tennessee. Simply meeting the 183-day test is not enough. You must meticulously document your tax home and closer connections. Act 60 Shield helps you construct a robust, audit-ready residency file. We pressure-test your position against the same standards used by IRS auditors, identifying weaknesses before they become liabilities. In an environment where many decree holders are underprepared, our service provides the rigorous documentation needed for a strong defense.

Incorrectly sourcing income from US-based clients is the fastest way to invalidate your Act 60 benefits and trigger severe penalties. If you maintain business ties to Nashville, you must be prepared to defend how and where that income is earned. Act 60 Shield is designed to fortify your income sourcing methodology. We analyze your contracts, workflows, and corporate structure to ensure they align with Puerto Rico's stringent requirements. This proactive defense is critical, as traditional advisors often lack the specific focus on audit risk that has become necessary in today's enforcement climate.

The IRS is actively looking for errors in how Act 60 beneficiaries report gains from assets owned prior to their move. A miscalculation of the taxable portion of pre-move appreciation can lead to a finding of negligence or fraud. Act 60 Shield provides a layer of protection by helping you document and correctly allocate these gains. Our system is designed to create a clear, defensible record of your asset basis and holding periods, reducing your exposure during an audit. For those who take compliance seriously, this level of preparation is not optional; it's essential.