Skip to main content
2025 State filing books
Search
Search Tax Information Reporting Support Help and Support.

This article applies to:

  • Product: ONESOURCE Tax Information Reporting
  • State: Puerto Rico

Puerto Rico

State annual filings

Form
Filing Requirements
Corrections
480.6A
See the 2021 Tax Year Mapping Specifications Guide for details.
Corrections are electronically filed in the Puerto Rico formats. Only corrected statements are required.
480.6B
480.6C
Directly file forms where any withholding amount is greater than zero.
Corrections are electronically filed in the Puerto Rico formats. Only corrected statements are required.
480.6D
Directly file forms where the sum of all amount fields is $500 or more.
Corrections are electronically filed in the Puerto Rico formats. Only corrected statements are required.
480.7A
Directly file forms where the sum of amounts 1 and 2 are greater than $0.
Corrections are electronically filed in the Puerto Rico formats. Only corrected statements are required.
480.6G
480.7
480.7C
499R-2
Direct file forms where the sum of all amount fields is greater than $0.
Corrections are electronically filed in the Puerto Rico formats. Only corrected statements are required.
480.7E
480.7F
Direct file forms where the amount in any item is greater than 0.
Corrections are electronically filed in the Puerto Rico formats. Only corrected statements are required.
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.
Corrections are electronically filed in the Puerto Rico formats. Only corrected statements are required.
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 Upload
Filing Format
 Puerto Rico specified text format
CFS Participant
 No
Supporting 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.