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Since you cannot prepare and file or e-File a Puerto Rico Tax Return on eFile.com or anywhere online, you can contact the Puerto Rico Department of the Treasury for information on how to do this.
If you are a bona fide resident of Puerto Rico during the entire tax year, you'll file the following returns: A Puerto Rico tax return (Form 482) reporting your worldwide income. A U.S. tax return (Form 1040) reporting your worldwide income. However, this 1040 will exclude your Puerto Rico income.
Residents of Puerto Rico and the U.S. Virgin Islands may contact the IRS toll free at 800-829-1040. (Hours of Operation are 7 a.m. to 10 p.m. Monday - Friday).
If you're a bona fide resident of Puerto Rico during the entire tax year, you generally aren't required to file a U.S. federal income tax return if your only income is from sources within Puerto Rico.
Residents of Puerto Rico who aren't required to file a U.S. income tax return must file Form 1040-SS or Form 1040-PR with the United States to report self-employment income and if necessary, pay self-employment tax.
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Since you cannot prepare and file or e-File a Puerto Rico Tax Return on eFile.com or anywhere online, you can contact the Puerto Rico Department of the Treasury for information on how to do this.
Self-employed persons in Puerto Rico use Form 1040 (PR) to compute self-employment tax.
Residents of Puerto Rico who aren't required to file a U.S. income tax return must file Form 1040-SS or Form 1040-PR with the United States to report self-employment income and if necessary, pay self-employment tax.
Addresses for Forms Beginning with the Number 1 Form Name (To obtain a copy of a Form, Instruction, or Publication)Address to Mail Form to IRS:Form 1040-PR Self-Employment Tax Return - Puerto Rico (In Spanish) (if enclosing a payment)Internal Revenue Service P.O. Box 1303 Charlotte, NC 28201-1303 USA45 more rows • Aug 15, 2022
Residents of Puerto Rico are required to pay most types of federal taxes. Specifically, residents of Puerto Rico pay customs taxes, Federal commodity taxes, and all payroll taxes (also known as FICA taxes, which include (a) Social Security, (b) Medicare, and Unemployment taxes).

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