What is the source for "you have to be licensed in Puerto Rico to prepare a PR return"?   I would agree that if I am a resident of Puerto Rico, I might need a license. And if I am in Miami with a practice that includes preparing a couple hundred PR returns, Puerto Rico might have jurisdiction over me.  They may also control access to the electronic filing system they offer (require) for certain returns.  But if I have one client who needs to file one return for one year, I'll download the forms and mail it to the address on the PR website.