Part III
Special Partnerships Profits
40
Total Profits
Part IV
Profits from Subchapter N Corporations of Individuals
Total Profits
Part V
Miscellaneous Income
Column A
Column B
Column C
Column D
Tax on IRA distributions of income from sources within Puerto Rico
Tax Withheld
Option
Total miscellaneous income
NOTE: If you elected to include the IRA distributions of income from sources within Puerto Rico as ordinary income, do no consider line 3
and enter on line 6 the sum of lines 2 and 5. Transfer the total of line 6 to Part 2, line 2G of the return.