The Public Use Microdata Sample (PUMS) for Puerto Rico (PR) contains a sample of responses to the Puerto Rico Community Survey (PRCS). The PRCS is similar to, but separate from, the American Community Survey (ACS). The PRCS collects data about the population and housing units in Puerto Rico. Puerto Rico data is not included in the national PUMS files. It is published as a state equivalent file and has a State FIPS code of "72". The file includes variables for nearly every question on the survey, as well as many new variables that were derived after the fact from multiple survey responses (such as poverty status). Each record in the file represents a single person, or, in the household-level dataset, a single housing unit. In the person-level file, individuals are organized into households, making possible the study of people within the contexts of their families and other household members. Individuals living in Group Quarters, such as nursing facilities or college facilities, are also included on the person file. Data are available at the state and Public Use Microdata Area (PUMA) levels. PUMAs are special non-overlapping areas that partition Puerto Rico into contiguous geographic units containing roughly 100,000 people each. The Puerto Rico PUMS file for an individual year, such as 2021, contain data on approximately one percent of the Puerto Rico population.