Income Reporting from U.S. Possessions

If you are a U.S. citizen or resident alien and Not a bona fide resident of Puerto Rico during the entire year, you generally must file: A Puerto Rican tax return reporting only income from Puerto Rican sources. Wages for services performed in Puerto Rico, whether for the U.S. Government, a private employer or otherwise, is from Puerto Rican sources. 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 Rican income that is not exempt from U.S. taxes.