Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands

26 U.S.C. § 876
in effect
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(a) General ruleThis subpart shall not apply to any alien individual who is a bona fide resident of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands during the entire taxable year and such alien shall be subject to the tax imposed by section 1. (b) Cross referencesFor exclusion from gross income of income derived from sources within—(1) Guam, American Samoa, and the Northern Mariana Islands, see section 931, and (2) Puerto Rico, see section 933.

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