However, if you are a resident of Puerto Rico and a U.S. government employee, including members of the U.S. Armed Forces, you must file an income tax return reporting all income received for performing services for the U.S. government.evertheless, a bona fide resident of Puerto Rico with a U.S. filing obligation, generally will not report Puerto Rican source income on a U.S. income tax return. A tax year for calendar year filers is January 1 to December 31.