West Virginia Taxpayer aged 61 with IRA distribution from Puerto Rico

I am a permanent resident of West Virginia age 61 unemployed and receiving health and food assistance from the State…thankfully. I have very limited investment income, not enough to pay taxes of what I get.

I have several IRAs in Puerto Rico which I funded 21 years ago. I have just started to request total account distributions as they mature. The account values are small…less than 4K each, but enough to pay my basic needs, real estate and property taxes and home and auto insurance. I don’t expect my income for 2021 tax year to reach 9k which will include the Puerto Rico IRA distributions.

The question is: Do I have to file Puerto Rico taxes in 2021?