Yes, he will need to pay US taxes on this income as well.
"U.S. citizens and resident aliens who aren't bona fide residents of Puerto Rico during the entire tax year are required to report all income from worldwide sources on their U.S. income tax return." https://www.irs.gov/taxtopics/tc901
However, when filing your taxes, there is a tax credit available for taxes paid to a foreign country. Puerto Rico, even though a US Possession, is still eligible for the tax credit. Foreign
Tax Credit US Possessions
To take the Foreign Tax Credit in TurboTax do the following:
- Click Federal
- Deductions and Credits
- Scroll down and click Show More next to Estimates and Other Taxes Paid
- Click Start next to Foreign Taxes
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