Most Used Hacienda, CRIM and IRS Tax Forms in Puerto Rico

In Puerto Rico, tax forms come from four places: the Departamento de Hacienda (Puerto Rico's Treasury Department, "Hacienda"), the CRIM (Municipal Revenue Collection Center), the municipalities and the federal IRS. This list brings together the most used ones, with what each one is, who prepares it and when it is filed. Almost all of Hacienda's forms are filed and downloaded in SURI (Hacienda's online system), at suri.hacienda.pr.gov. Most of Hacienda's and the CRIM's forms are in Spanish, so we give the official Spanish name next to each English description. The exact dates for each year are in the tax calendar, and unusual terms are in the glossary.

Hacienda: individuals

Form 482 — Individual Income Tax Return (Planilla de Contribución sobre Ingresos de Individuos)

This is the annual income tax return (planilla) individuals file with Hacienda. On it you report your income, deductions, exemptions, credits and withholding, and figure out whether you owe or are due a refund (reintegro). It is filed electronically, through SURI or certified software, no later than April 15 of the following year. The 2025 return was due Wednesday, April 15, 2026 (CC RI 26-02). See how to file your return and who must file.

Form SC 2644 — Request for Extension of Time to File the Income Tax Return (Solicitud de Prórroga para Rendir la Planilla de Contribución sobre Ingresos)

This requests the automatic six-month extension to file the return. It is filed electronically through SURI before the return is due. It does not extend the time to pay. If you owe, you can send a payment with the request to reduce interest and surcharges (CC RI 26-01).

Form SC 2668 — Back pay (Paga atrasada)

A worksheet to figure the tax when you received wages from prior years, for example because of an employer's bankruptcy or a lawsuit, and that back pay is more than 15% of your gross income for the year. It is attached to Form 482 along with a certification from the employer.

Form 481.1 — Credit for people 65 or older and compensatory credit for retirees

Application for the credits for people 65 or older and the compensatory credit for low-income retirees. Hacienda published the rules for 2025 in Carta Circular de Rentas Internas Núm. 26-12 (Internal Revenue Circular Letter No. 26-12). See pensions and retirees and tax credits.

Form SC 2909 — Authorization for Tax Return Specialists to File Electronically and Sign Digitally (Autorización a Especialistas en Planillas para la Radicación Electrónica y Firma Digital)

This authorizes the tax return specialist who prepares your Form 482 to file and sign it digitally for you. There are variants (SC 2909 A and B) for other types of returns.

Form SC 2898 — Change of Address (Cambio de Dirección)

This notifies Hacienda of a new address so mail and refunds reach the right place. You can also change your address in SURI.

Form SC 2800 C — Estate Informative Return (Planilla Informativa de Caudal Relicto)

Filed by the representative of the estate of a person who died on or after January 1, 2018. For deaths from 2011 to 2017, Form SC 2800 B was used.

Form SC 2788 B — Gift Informative Return (Planilla Informativa de Donaciones)

This reports gifts made on or after January 1, 2018. For gifts from April 2011 through 2017, Form SC 2788 A was used.

Hacienda: withholding statements and informative returns

These forms are prepared by whoever paid you: your employer, a client, a bank or a retirement plan. They send you a copy and another goes to Hacienda. You use the information for your return. See withholding and forms and, if you are the payer, informative returns 480.

Form 499R-2/W-2PR — Withholding Statement (Comprobante de Retención)

The employer gives it to each employee with the year's wages and the amounts withheld for income tax, Social Security and Medicare. It is due January 31 of the following year, or on the day of the last payment if employment ended earlier (Section 1062.01(n)). It is also the federal wage form for Puerto Rico.

Form 480.6A — Informative Return: Other Income Not Subject to Withholding (Declaración Informativa: Otros Ingresos No Sujetos a Retención)

This reports payments of $500 or more that had no withholding, such as rents, interest and other income. It is due February 28 (Section 1063.01).

Form 480.6B — Informative Return: Other Income Subject to Withholding (Declaración Informativa: Otros Ingresos Sujetos a Retención)

This reports payments on which tax was withheld, such as interest or dividends with withholding. It is filed around the same time as Form 480.6A.

Form 480.6C — Informative Return: Income Subject to Withholding, Nonresidents (Declaración Informativa: Ingresos Sujetos a Retención, No Residentes)

This reports payments to nonresidents and the tax withheld from them. The nonresident withholding return is due April 15 (Section 1062.08(b)).

Form 480.6D — Informative Return: Exempt and Excluded Income (Declaración Informativa: Ingresos Exentos y Excluidos)

This reports income that is exempt or excluded from the regular tax, which may count for the alternative basic tax or for deduction limits.

Form 480.6SP — Informative Return: Services Rendered (Declaración Informativa: Servicios Prestados)

This reports payments for services and the 10% withholding the payer makes under Section 1062.03. It is due February 28. If you are self-employed, this is the one your clients send you. See self-employed.

Form 480.6 EC — Informative Return: Pass-Through Entity (Declaración Informativa: Entidad Conducto)

This reports to each owner of a partnership, LLC or other pass-through entity their share of the income, withholding and other data. The owner carries them over to their return. See partnerships and LLCs.

Form 480.6 F — Informative Return: Revocable or Grantor Trusts (Declaración Informativa: Fideicomisos Revocables o para Beneficio del Fideicomitente)

This reports to the grantor the income and withholding of a revocable trust or "grantor trust."

Form 480.7 — Informative Return: Individual Retirement Account (Declaración Informativa: Cuenta de Retiro Individual)

This reports contributions to and distributions from an IRA, and the withholding on distributions.

Form 480.7A — Informative Return: Mortgage Interest (Declaración Informativa: Intereses Hipotecarios)

The bank or mortgage institution sends it with the interest you paid during the year. You need it for the mortgage interest deduction. See deductions and exemptions.

Form 480.7B — Informative Return: Educational Contribution Account (Declaración Informativa: Cuenta de Aportación Educativa)

This reports contributions to and distributions from an education savings account.

Form 480.7C — Informative Return: Retirement Plans and Annuities (Declaración Informativa: Planes de Retiro y Anualidades)

This reports distributions from retirement plans, pensions and annuities, with the withholding applied. If you are a retiree, you will probably receive one every year.

Hacienda: employers

Form 499 R-4 (499 R-4.1) — Withholding Exemption Certificate (Certificado de Exención para la Retención)

The employee completes it when starting work, or when their situation changes, so the employer can figure how much to withhold from wages. Hacienda's instructions to employers call it 499 R-4 in Spanish and 499 R-4.1 in English. It stays in the employer's file. See employer obligations.

Form 499 R-1B — Employer's Quarterly Return of Income Tax Withheld (Planilla Trimestral Patronal de Contribución sobre Ingresos Retenida)

A quarterly return on which the employer reports the income tax withheld from the quarter's wages and pays whatever it has not deposited. It is due April 30, July 31, October 31 and January 31, according to Hacienda's instructions to employers.

Form 499 R-3 — Reconciliation Statement of Income Tax Withheld (Estado de Reconciliación de Contribución sobre Ingresos Retenida)

An annual statement, filed electronically, with the total income tax withheld from wages during the calendar year. It is due no later than January 31 of the following year (Section 1062.01(n)(1)).

Hacienda: businesses

Form 480.2 — Corporation Income Tax Return (Planilla de Contribución sobre Ingresos de Corporaciones)

The annual return for corporations. For calendar-year corporations it is due April 15, with an automatic six-month extension if requested on time (Section 1061.16; CC RI 26-06). See corporate income tax.

Form 480.1(SC) — Informative Return of an Individuals' Corporation (Planilla Informativa de Corporación de Individuos)

The informative return for corporations that elected to have their shareholders taxed on their share of the income.

Form 480.2(EC) — Pass-Through Entity Informative Return (Planilla Informativa de Entidades Conducto)

The annual informative return for partnerships and other pass-through entities. Hacienda published the rules for 2025 in Carta Circular de Rentas Internas Núm. 26-04.

Form 480.3(II) — Return for exempt businesses with a decree

The income tax return for businesses with an exemption decree, for example under Act 60 (Ley 60). The rules for 2025 are in Carta Circular de Rentas Internas Núm. 26-09. See Act 60.

Form SC 2915 — Monthly Sales and Use Tax and Import Tax Return (Planilla Mensual de Impuesto sobre Ventas y Uso y sobre Importaciones)

The new monthly IVU (sales and use tax) return, in effect since the July 2026 period. It includes the state IVU and the 1% municipal IVU of 73 participating municipalities, and it is filed and paid only through SURI no later than the 20th of the following month. If you sell in Bayamón, Carolina, Guaynabo, Mayagüez or San Juan, the municipal IVU for those municipalities is still filed directly with them (CC RI 26-13). See monthly IVU return.

Use tax on imports declaration

A declaration, in SURI, of the use tax on merchandise you bring into Puerto Rico. In general, the tax is paid before you receive the merchandise, with some exceptions where it is paid on the 10th or the 20th of the following month (Section 4042.03).

Merchant Registration Certificate (Certificado de Registro de Comerciante)

Hacienda issues it in SURI when you enroll your business in the Registro de Comerciantes (merchant registration). See merchant registration.

Reseller certificate and exemption certificate

Hacienda documents that let you buy merchandise for resale, or exempt items, without paying IVU. The seller must keep a copy to justify why it did not charge the tax. See the IVU guide.

CRIM and municipalities

Personal Property Tax Return (Planilla de Contribución sobre la Propiedad Mueble, CRIM)

Filed by businesses that have equipment, machinery, inventory or other personal property, electronically, no later than May 15 of each year. There is an automatic three-month extension and a 5% discount if you pay the current year's estimated tax (Código Municipal, the Municipal Code, Art. 7.137). See personal property tax.

Primary residence exemption application (CRIM)

This asks the CRIM for the exemption from real property tax on up to $15,000 of assessed value of your primary residence (Municipal Code, Art. 7.035). See primary residence exemption.

Business Volume Declaration (Declaración de Volumen de Negocios, municipality)

Every business subject to the patente municipal (municipal license tax) files it with the municipality where it has its main office, with a copy to each municipality where it earned income, no later than five business days after April 15 (Municipal Code, Art. 7.207). Each municipality has its own form and platform. See municipal license tax.

IRS (federal)

Bona fide residents of Puerto Rico do not pay federal income tax on their Puerto Rico source income, but they do have obligations with the IRS in several cases. See Puerto Rico residents and the IRS.

Form 1040-SS — U.S. Self-Employment Tax Return

For Puerto Rico residents who had net self-employment earnings of $400 or more, or who claim the additional child tax credit. It is due April 15. The 2026 return is due April 15, 2027. A Spanish version, Form 1040-SS (sp), is also available. Figure the tax with the self-employment tax calculator.

Form 1040-PR — discontinued

The IRS discontinued it starting with tax year 2023. Those who used it now file Form 1040-SS.

Form 1040 — U.S. Individual Income Tax Return

A Puerto Rico resident files it if they have income from sources outside Puerto Rico above the filing minimum, or in other situations described in IRS Publication 1321.

Form 4868 — Application for Automatic Extension

This requests six more months to file Form 1040-SS or Form 1040. As with Hacienda, it does not extend the time to pay.

Form 1040-ES — Estimated Tax

For making estimated payments to the IRS if you expect to owe $1,000 or more, for example in self-employment tax. It replaced Form 1040-ES(PR) starting in 2024.

Form 8898 — Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Territory

Filed in the year you move to or leave Puerto Rico, if you meet the income threshold the IRS sets. See moving to or from Puerto Rico and tax residency.

Form 8959 — Additional Medicare Tax

This figures the additional 0.9% Medicare tax on high wages or self-employment earnings. The total carries over to Part I of Form 1040-SS.

Form 941 — Employer's Quarterly Federal Tax Return

This reports to the IRS the Social Security and Medicare withheld from employees and the employer's share. Since the first quarter of 2024, it replaces Form 941-PR. In the same way, Form 940 replaced Form 940-PR and Form 943 replaced Form 943-PR starting in 2023, and Schedule H (Form 1040) replaced Schedule H-PR for household employees.

Form SS-4 — Application for Employer Identification Number

This asks the IRS for an employer identification number (EIN) for a business or employer. It replaced Form SS-4PR.

787TAX is an independent guide. It is not Puerto Rico's Departamento de Hacienda, the CRIM or the IRS. This page is general information, not tax or legal advice. Example figures are hypothetical. Found an error? Tell us.