If you are not a bona fide resident of Puerto Rico, you are not required to file a Puerto Rico return.  You will report your income to the U.S. in this case.  The following link provides more information on this subject:  Topic No. 901.  Of note on that link is the following parragraph:   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. However, a U.S. citizen who changes residence from Puerto Rico to the United States, and who was a bona fide resident of Puerto Rico for a period of at least two years before changing residency, can exclude any Puerto Rican source income from his or her U.S. income tax return attributable to the part of the year he or she was a bona fide resident of Puerto Rico. (Bolding added) The general rule is that you either taxed in Puerto Rico or the United States, but not to both.  Puerto Rico will not factor in your US income because you are not a bona fide resident of Puerto Rico.  However, if you do need access to the Puetor Rico Department of Revenue, you may visit this website (in Spanish):  http://www.hacienda.gobierno.pr ... View more