Residents of Puerto Rico
Usually, if you are a citizen of the United States and resides in Puerto Rico, you must file a Federal Income Tax Return if you meet certain requirements. This is in addition to any other legal obligation you have to present such as tax return of the Commonwealth of Puerto Rico.
If you are a resident of Puerto Rico throughout the year, gross income does not include income received from sources within Puerto Rico, except for the amounts received for working as an employee of the United States or an agency of the United States. For more information on this topic, see Publication 570, Tax Guide for Individuals with Income From U.S. Possessions.