Informative returns are to be filed for any payment of dividends or any payment in excess of $500 for interest, rent, salaries or wages not otherwise reported, premiums, annuities, compensations, remuneration, or other fixed or determinable gains, profits and income. Any person who credits or makes payments of $500 or more and who becomes obligated to withhold the tax on such payments shall file a return specifying the total amount of interest paid or credited, the tax deducted and withheld, the name, address and the account number of the person to whom the payment or withholding was made. Such return shall be filed on or before February 28 of the year following the calendar year in which the interest was paid.
Puerto Rico Informative Returns
|
Tax Form (Click on the link) |
Form Name |
Due Date |
|---|---|---|
|
Summary of Informative Returns |
February 28 |
|
|
Informative Return - Other Income not Subject to Withholding |
February 28 |
|
|
Informative Return - Other Income Subject to Withholding |
February 28 |
|
|
Annual Reconciliation Statement of Other Income Subject to Withholding |
February 28 |
|
|
Informative Return - Payments to Nonresidents or for Services from Sources Outside of Puerto Rico |
April 15 |
|
|
Nonresident Annual Return for Income Tax Withheld at Source |
April 15 |
|
|
Informative Return - Exempt and Excluded Income and Exempt Income Subject to Alternate Basic Tax |
February 28 |
|
|
Mail Order Sales2 |
January 31 |
|
|
Transactions Made by Electronic Means3 |
February 28 |
|
|
Informative Return - Services Rendered1 |
February 28 |
|
|
480.6SP.1 |
Quarterly Return of Tax Withheld on Payments for Services Rendered |
February 28 |
|
Annual Reconciliation Statement of Services Rendered |
February 28 |
|
|
Informative Return - Individual Retirement Account |
February 28 |
|
|
Informative Return - Mortgage Interest |
January 31 |
|
|
Informative Return - Advertising, Insurance Premiums, Telecommunication, Internet, Access and Cable or Satellite Television Services |
February 28 |
1 Beginning in calendar 2019, payments for services rendered during the year that were previously reported on Forms 480.6A, 480.6B and 480.6B.1 are reported in this form.
2 Non-withholding agent merchants must file this annual informative return with the PRTD to report mail order purchases made by Puerto Rico residents.
3 Payment processing entities must file this informative return to report annually the total amount of payments processed and credited to the participating merchant.
