It depends if he is a bona fide resident of Puerto Rico, and if he had income from the U.S. Can you clarify if you moved to the U.S. permanently?
See Topic No. 901 Is a Person With Income From Puerto Rico Required to File a U.S. Federal Income Tax Re...
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
