Puerto Rico State Tax Extension
Puerto Rico Personal Tax ExtensionForm Form AS 2644
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File Your Tax Return Now →Puerto Rico individual income tax returns are due by April 15 for calendar year filers. Unlike most U.S. states, Puerto Rico grants only a 3–month extension, moving your filing deadline to July 15 – not October 15. To request an extension, file Form AS 2644 (Modelo SC 2644), the Request for Extension of Time to File the Income Tax Return, with the Puerto Rico Department of the Treasury (Departamento de Hacienda) by April 15.
A Puerto Rico tax extension gives you more time to file your return – it does not give you more time to pay. Any income tax balance owed to the Departamento de Hacienda remains due by April 15. Unpaid balances are subject to interest and penalties after that date. You should include your estimated tax payment with your Form AS 2644 submission.
Who May Request an Extension
Any Puerto Rico individual income tax filer may request an extension using Form AS 2644, regardless of income level. The form must be filed by the original April 15 deadline to receive the 3–month extension.
Federal Tax Considerations for Puerto Rico Residents
U.S. citizens and resident aliens who are bona fide residents of Puerto Rico for the entire tax year generally are not required to file a U.S. federal income tax return on Puerto Rico–source income. Exceptions apply to individuals with income earned outside Puerto Rico, U.S. government employees stationed in Puerto Rico, and members of the U.S. Armed Forces. For complete guidance, refer to the following IRS resources:
- IRS Publication 54 – Tax Guide for U.S. Citizens and Resident Aliens Abroad
- IRS Publication 570 – Tax Guide for Individuals With Income From U.S. Possessions
- IRS Publication 1321 – Special Instructions for Bona Fide Residents of Puerto Rico Who Must File a U.S. Individual Income Tax Return
Extended? Your Puerto Rico Return Deadline Is Coming Up.
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File My Return Securely →Form AS 2644 / Modelo SC 2644
File Form AS 2644 (Modelo SC 2644) – Request for Extension of Time to File the Income Tax Return – with the Puerto Rico Department of the Treasury by April 15. Include any estimated tax balance due with your submission to avoid interest and penalties. Download Form AS 2644 from the Departamento de Hacienda forms repository.
Online Filing and Payment – SURI Portal
The Puerto Rico Department of the Treasury processes extension requests and tax payments through the SURI portal (Sistema Unificado de Rentas Internas). Register or log in at suri.hacienda.pr.gov to file Form AS 2644 and submit your tax payment online. SURI is the official digital platform for all Hacienda taxpayer transactions.
Your Puerto Rico Income Tax Return – Form 482
After receiving your extension, you must file your Puerto Rico individual income tax return on Form 482 (Planilla de Contribución sobre Ingresos de Individuos) by the extended deadline of July 15.
Puerto Rico Department of the Treasury
Department of the Treasury
P.O. Box 9022501
San Juan, PR 00902-2501
Phone: (787) 620–2323, Option 2
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