Individuals and employers in Puerto Rico pay many federal levies, including the same Social Security and Medicare taxes as taxpayers in the rest of the U.S. Most citizens residing year-round in Puerto Rico don't have to pay U.S. federal taxes on their personal income, unless they have income sources outside of Puerto Rico or they are employees of the U.S. government.
An individual may also be required to file a return with the U.S. reporting self-employment income from a Puerto Rican trade or business.