F482: Every resident of Puerto Rico with gross income reduced by the exemptions provided in §1031.02 greater than $0, must file the Income Tax return through Form 482, known as the Puerto Rico Return.
1040-PR/SS: If you are a resident of Puerto Rico and have self-employment income (you own your business), you must also file the 1040 PR/SS to report self-employment income and pay the Self-Employment Tax.
This return is the Federal Self-Employment Tax Declaration and is also used to claim federal credits such as the Child Tax Credit.
1040-US: If you are a resident of Puerto Rico with income from services rendered as an employee of any United States agency, retiree income with federal sources, or income outside of Puerto Rico, you must file 1040.