Do I have to file a tax return?

If you live primarily in Puerto Rico and do not have income from outside the island, you generally have to file taxes with the Puerto Rico tax agency (Departamento de Hacienda de Puerto Rico) and not with the IRS. Some Puerto Rico residents are required to file returns with the IRS, and you should consult the rules carefully to make sure whether this applies to you.

Like for tax benefits in the 50 states, if you want to claim a tax credit like the Earned Income Tax Credit (EITC) or Child Tax Credit (CTC), you will need to file a tax return to claim it, though different credits require different returns.