I am an American citizen employed by an American Ca based company and paid out of California. from 2006-2009 I physically worked and lived in Puerto Rico 100%. In 2010 and 2011 I lived and worked in Thailand.... Am I required to pay IRS taxes, even if I was paid out of the US by my Ca, company. I did not pay taxes in Puerto Rico, however I did own a home there. 50% of my pay came from the US and 50% of my pay came from Thailand while i was in Thailand, and I did pay taxes in Thailand.