You will need to file both a PR return and a US return. You can claim a foreign tax credit for your PR tax paid on your US tax return and your NC tax return. Please see NC Credit for Income Tax Paid to Another State or Country.
According to IRS Publication 570 Tax Guide for Individuals With Income Form US Possessions
U.S. citizen or resident alien.
If you are a U.S. citizen or resident alien but not a bona fide resident of Puerto Rico during the tax year, you must generally file the following returns.
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A Puerto Rico tax return reporting only your income from Puerto Rico sources. Wages for services performed in Puerto Rico, whether for a private employer, the U.S. government, or otherwise, is income from Puerto Rico sources.
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A U.S. tax return reporting income from worldwide sources. Generally, you can claim a foreign tax credit for income taxes paid to Puerto Rico on the Puerto Rico income that is subject to Puerto Rico taxes and not exempt from U.S. taxes (see chapter 4 for more information).
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