Per IRS Topic no. 901, your filing requirements will depend on whether you are considered a bona fide resident of Puerto Rico. If you are, then you would normally not be required to file a U.S. federal income tax return as long as your income is only from Puerto Rico. If you aren't a bona fide resident of Puerto Rico, and you are a U.S. citizen or resident alien, you are normally required to report all of your income on a US Tax return.
For more information refer to:
Publication 570
Publication 1321
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