March 4, 2021
Who is required to file a tax return?
- Puerto Rico residents with gross income net of exemptions greater than $0.
- Non-resident and US citizen with gross income greater than $0.
- A married individual living with a spouse elects to file separately and has a $0 gross income net of exemptions.
- A non-resident foreigner who has had income from PR sources subject to tax.
- Every individual who during the taxable year has net income subject to an alternate basic tax of $25,000 or more.
How to issue the payment?
- When you e-file your return, the program allows you to make the payment using your bank account number and bank routing number.
- You can pay your tax liability after you file your tax return, but before April 18, 2022, otherwise, interest, surcharges, and penalties will apply.
How to submit the return if it is your first time?
- To file your return for the first time it is necessary to create a new account in SURI.
- You have to use one of the programs certified by the Department of Treasury such as the Taxmania program or through SURI.
Tips for filing your return:
- Have available all information related to income, i.e. vouchers and/or information returns (W-2PR, 480.6A, 480.B, among others).
- Have available all information related to deductions (dependents, mortgage interest, student loan interest, IRA contributions, gifts, medical expenses, etc.).
- Be sure to correctly fill out all the information required in the questionnaire on the first page (citizenship, personal status, source of income, among others).
- Correctly enter taxpayer, spouse, and dependent information (social security numbers, address, and date of birth).
- Make sure you have signed the form (electronic signature).
- File electronically on or before April 18, 2022.
If you have tax questions, it is recommended that you visit or call a tax advisor, a tax preparer, or the Department of Revenue at 787-622-0123 or 722-0123.