Can I exclude the income since it was earned not living, just working onboard vessels that operate out of P.R, and the company that operates and owns them is located, registered, and owned in P.R, being P.R a U.S possession ?.
U.S. Possessions
Under certain circumstances, you can exclude income earned in the following possessions of the United States:
American Samoa
Commonwealth of the Northern Mariana Islands
Guam
Puerto Rico
U.S. Virgin Islands
