Only year-of-move (and year-of-return, but I an uncertain if the US will exist in 2036.) If you have no US liability, because all of your income is PR-source,

Only year-of-move (and year-of-return, but I an uncertain if the US will exist in 2036.) If you have no US liability, because all of your income is PR-source, no need to file US returns in the intervening years. It's possible I'll have some US source income, though, but obviously the goal is to minimize that in favor of PR source income. There are a bunch of complex sourcing rules. This is different than the Foreign Earned Income Exclusion (FEIE), where you get a $100500 (indexed) deduction, but have to file to claim it.