Puerto Rico

Puerto Rico business tax returns are due by the 15^th day of the 4^th month following the close of the tax year (April 15 for calendar year filers). If you cannot file by this date, you can get a Puerto Rico tax extension.

A Puerto Rico business extension will give you 3 extra months to file, which moves the filing deadline to July 15 (for calendar year taxpayers). However, a tax extension only gives you more time to file, not to pay. Your Puerto Rico tax liability must still be paid by the original due date (April 15) or else penalties and interest will apply.

To request a Puerto Rico extension, file Form AS 2644 (Request for Extension of Time to File the Income Tax Return) by the original due date of your return. If you owe Puerto Rico tax, you should include your extension payment with Form AS 2644.

For more information, please visit the Puerto Rico Department of the Treasury website: www.hacienda.gobierno.pr

You can also read the following IRS publications:

IRS Publication 54 (Tax Guide for U.S. Citizens and Resident Aliens Abroad) - PDF

IRS Publication 570 (Tax Guide for Individuals With Income From U.S. Possessions) - PDF

IRS Publication 1321 (Special Instructions for Bona Fide Residents of Puerto Rico Who Must File A U.S. Individual Income Tax Return) - PDF