'Contrary to common misconception, residents of Puerto Rico pay U.S. federal taxes: import/export taxes, federal commodity taxes, social security taxes, etc. Most residents do not pay federal income tax but pay federal payroll taxes (Social Security and Medicare), and Puerto Rico income taxes. But federal employees, or those who do business with the federal government, Puerto Rico-based corporations that intend to send funds to the U.S. and others also pay federal income taxes. Because the cutoff point for income taxation is lower than that of the U.S. IRS code, and because the per-capita income in Puerto Rico is much lower than the average per-capita income on the mainland, more Puerto Rico residents pay income taxes to the local taxation authority than if the IRS code were applied to the island. Residents are eligible for Social Security benefits upon retirement. But Puerto Rico is excluded from Supplemental Security Income (SSI) and receives less than 15% of the Medicaid funding it would be allotted as a state, while Medicare providers receive only partial state-like reimbursements for services rendered to beneficiaries in Puerto Rico (even though the latter paid fully into the system).' Wiki: http://en.wikipedia.org/wiki/Puerto_Rico

PR is the oldest colony in the history of mankind; and yes, they pay taxes to their bosses. My 2 cents.

no,By the same token, no US citizen may vote at the federal level if they reside in Puerto Rico, although they can vote at the "state" (local) level. Most Federal level taxes do not apply to island residents, as taxation is one of the powers delegated to the local authorities. sited by http://en.wikipedia.org/wiki/Puerto_Rico

Others here have walked through the nuances of federal taxes for residents of Puerto Rico, and I can't add anything to their expertise. . I'd just point out that Puerto Rico does not pay taxes to the U.S. any more than Florida, or Louisiana, or Michigan do. . Federal taxes are individual responsibilities. States (or territories like Puerto Rico) don't pay taxes.