State Income Tax - PR
General administration:
Department of the Treasury
Bureau of Income Tax
PO Box S-4515
San Juan, PR 00905
787-721-2020
Request identification number by filing Form SC 4809:
Department of the Treasury
Bureau of Income Tax
PO Box S-4515
San Juan, PR 00905
Deposit monthly nonresident withholdings using Form 480.31 (Deposit Slip of Nonresidents Income Tax Withheld at Source) and report annual nonresident withholdings by filing Form 480.30 (Nonresidents Annual Return of Income Tax Withheld at Source) by April 15;
Deposit monthly resident withholdings using Form 499 R-1 (Monthly Deposit Income Tax Withheld) and report quarterly withholdings by filing Form 499 R-1B (Employer's Quarterly Return of Income Tax Withheld) by 15th day of month following end of quarter:
Bureau of Collections
Intendente Alejandro Ramirez Building
Paseo Covadonga, Stop I
PO Box S-2503
San Juan, PR 00903
Furnish annual summary statements of wages paid and taxes withheld to employees on Form 499 R-2/W-2 PR (Withholding Statement) or Form W-2 (Wage and Tax Statement) and to state on Form 499 R-3 (Conciliation Statement) by January 31:
Department of the Treasury
Bureau of Income Tax
Employer Withholding Office
Box 50072
San Juan, PR 00902
Report annual non-employee compensation in excess of $500 by filing Form 480.5 (Summary of the Informative Returns) and Forms 480.6, Forms 480.6A, and Forms 480.7 by last day of February:
Department of the Treasury
Bureau of Income Tax
Intendente Alejandro Ramirez Building
Paseo Covadonga, Stop I
PO Box S-2501
San Juan, PR 00902-2501
