I found this info about PR and how they interact with the US on their taxes.
I think you may find this interesting. So, why can't we file our taxes in our Given State in the same manner? Comments?
http://www.efile.com/state-tax/puerto-rico-state-tax/puerto-rico-state-tax/
Does Puerto Rico Have an Income Tax?
The Commonwealth of Puerto Rico has its own tax system that uses the United States tax system as a model, but has substantial differences.
Do I Have to File a Puerto Rico Tax Return?
If you a bona fide resident of Puerto Rico, generally, you must file a Puerto Rico tax return. If you are a U.S. citizen or a resident alien, in addition to filing a Puerto Rico tax return that reports your worldwide income excluding your US income, you must file a U.S. tax return reporting your worldwide income with the exception of Puerto Rico income. On your U.S. tax return you will not be able to claim any tax credits or deductions that are either directly or indirectly linked to the excluded income. If you are a nonresident alien of the Unites States but a bona fide Puerto Rico resident, you must file a Puerto Rico tax return, reporting worldwide income but excluding U.S. income. In addition, you must file a U.S. tax return, namely Form 1040, reporting worldwide income, with the exclusion of Puerto Rico income. You tax return will be treated as one of a nonresident
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alien, meaning you won't be allowed to claim a dependent deduction unless the dependent is a U.S. citizen or national.
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I substituted PR with Georgia to make it easier to see how it should be in our States now. Notice no deductions are allowed, etc.
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Does Georgia Have an Income Tax?
The Commonwealth of Georgia has its own tax system that uses the United States tax system as a model, but has substantial differences.
Do I Have to File a Georgia Tax Return?
If you a bona fide resident of Georgia, generally, you must file a Georgia tax return. If you are a U.S. citizen or a resident alien, in addition to filing a Georgia tax return that reports your worldwide income excluding your US income, you must file a U.S. tax return reporting your worldwide income with the exception of Georgia income. On your U.S. tax return you will not be able to claim any tax credits or deductions that are either directly or indirectly linked to the excluded income. If you are a nonresident alien of the Unites States but a bona fide Georgia resident, you must file a Georgia tax return, reporting worldwide income but excluding U.S. income. In addition, you must file a U.S. tax return, namely Form 1040, reporting worldwide income, with the exclusion of Georgia income. You tax return will be treated as one of a nonresident
Your Tax Return

Prepare & efile

Start United States Federal Tax Return
Start Working with a Tax Professional Now

alien, meaning you won't be allowed to claim a dependent deduction unless the dependent is a U.S. citizen or national.
