Puerto Rico

Puerto Rico Personal Income Tax Extensions

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General Instructions

Puerto Rico individual income tax returns are due by April 15 (for calendar year filers). If you cannot file by this date, you can get a Puerto Rico tax extension.

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. Form AS 2644 will give you 3 extra months to file your return, moving the filing deadline to July 15 (for calendar year taxpayers).

An extension of time to file is NOT an extension of time to pay your Puerto Rico income tax. If you have a Puerto Rico tax balance due, it must be paid by the original deadline (April 15) to avoid penalties and interest. You should include your Puerto Rico tax payment with your extension request (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

Puerto Rico State Income Tax Payment Forms

 

Form AS 2644 / Modelo SC 2644 (Request for Extension of Time to File the Income Tax Return):

www.hacienda.gobierno.pr/downloads/pdf/formularios/SC2644.pdf

 

Mail to the following address:

Department of the Treasury

P.O. Box 9022501

San Juan, PR  00902-2501