
Municipal IVU Moves to SURI with a New Monthly Return
Starting with the July 2026 period, merchants in 73 municipalities file and pay the municipal IVU in SURI on the new Form SC 2915, with no separate return.
Recent changes from Hacienda, the CRIM, DDEC and the IRS that affect Puerto Rico taxpayers, with a link to each official announcement.

Starting with the July 2026 period, merchants in 73 municipalities file and pay the municipal IVU in SURI on the new Form SC 2915, with no separate return.

In May 2026, Hacienda began paying the relief under Joint Resolution 6-2026. Here is who qualifies, how it is calculated and what to do if you have not received it yet.

Act 38-2026 amended Act 60 so Resident Investor decrees applied for starting in 2027 pay 4% on interest, dividends and gains. It also extends the program through 2055.

Hacienda opened filing for the 2025 individual income tax return on February 9, 2026. If you requested an extension, your deadline is October 15, 2026.

Since September 30, 2025, the IRS has generally stopped issuing paper refund checks to individuals. In January 2026, it explained what happens if your return has no bank account.

For 2025, Puerto Rico families can get up to $1,700 per child with Form 1040-SS, but they now need a Social Security number that is valid for work.

In October 2025, the IRS confirmed that a federal law restored the $20,000 and more-than-200-transactions threshold for Form 1099-K from payment platforms. The income is still taxable.