Puerto Rico
State annual filings
Form | Filing Requirements | Corrections |
|---|---|---|
480.6A | See the 2021 Tax Year Mapping Specifications Guide for details. | The system files corrections electronically in the Puerto Rico formats. It requires only corrected statements. |
480.6B4 80.6C | Directly file forms where any withholding amount is greater than zero. | The system files corrections electronically in the Puerto Rico formats. It requires only corrected statements. |
480.6D | Directly file forms where the sum of all amount fields is $500 or more. | The system files corrections electronically in the Puerto Rico formats. It requires only corrected statements. |
480.7A | Directly file forms where the sum of amounts 1 and 2 are greater than $0. | The system files corrections electronically in the Puerto Rico formats. It requires only corrected statements. |
480.6G 480.7 480.7C 499R-2 | Direct file forms where the sum of all amount fields is greater than $0. | The system files corrections electronically in the Puerto Rico formats. It requires only corrected statements. |
480.7E 480.7F | Direct file forms where the amount in any item is greater than 0. | The system files corrections electronically in the Puerto Rico formats. It requires only corrected statements. |
480.6SP | Direct file forms where sum of item 1 plus item 2 is greater than 500. Item 3 or item 4 withholding is greater than 0. | The system files corrections electronically in the Puerto Rico formats. It requires only corrected statements. |
Filing Due Date
Last day of January (480.7A and 499R-2), Last day of February (480.6A, 480.6B, 480.6D, 480.7 and 4840.7C), April 15 (480.6C)Filing Method
Electronic UploadElectronic Filing URL
Filing Format
Puerto Rico specified text formatCFS Participant
NoSupporting Documentation
Additional Information
- Puerto Rico 480.6B and 480.6C filings require the 480.6B1 and 480.30 reconciliation information in the text file. You can enter this information in ONESOURCE Tax Information Reporting.
- You'll need to submit and have filings accepted prior to printing the forms. The Hacienda requires the filing confirmation information to be printed on the forms.
- Form 480.5 is a summary form and will be included as a filing record in every Puerto Rico Form 480 filing. Puerto Rico doesn’t accept a paper copy of Form 480.5 so this form is not printed.
- Complete the reconciliation page in its entirety.
- All filings are created by payer EIN. ONESOURCE Tax Information Reporting generates a filing for each payer EIN if multiple EINs are included when a filing is submitted for preparation.
- When you make a correction on a form, Puerto Rico requires you to enter a reason for the change. We’ll now require you to fill in this field for changes to both amount and non-amount fields.