Puerto Rico Income Tax Return

[Unregistered]

Taxpayer married girl from Puerto Rico in March 2005 and she moved to his home in Kansas. She had income in Puerto Rico prior to her marriage and in Kansas afterwards. She is US citizen, who has always lived in Puerto Rico. Have finally figured out how to file her US tax return. But, also need to file Puerto Rico. I know she is taxed only on her Puerto Rican income in Puerto Rico. What stumps me is her filing status. She and her husband are filing MFJ on their US tax return. What about Puerto Rico? He never worked or lived there. The instructions say that if she is married at the end of the year, she must file either MFJ or MFS. But does that mean his income must be included on the Puerto Rican return?

Anybody out there know about Puerto Rican taxes? Also does she have to file Form 8898 for the IRS?

Thanks--it is too late in the tax season for these problems!!