The short answer is no. PR is a US territory, residents of PR have US passports. Whether you have decided to be a resident of PR or not has implications. If all of your income comes from PR sources and you are a resident then you do file a PR income tax return and you do not file a US (federal) tax return. If you are a resident and some of your income comes from the US them more than likely you'll have to file both PR and US tax returns. I think it gets complicated. I've been pondering this myself because eventually I will be inheriting money from someone who resides in NJ and I wonder how that is handled if I am a resident of PR.
Obtaining residency in PR is relatively easy. The first thing is you must reside there 6 months and 1 day that is the start. Are You a Bona Fide Resident of Puerto Rico. http://www.amgprlaw.com Go to this web site for all the answers.Newsletter Date: November 24, 2006. This is the most up to date information I can find.