File 480.6A Online for 2026 Tax Year

What Is Form 480.6A?

Form 480.6A, Informative Return - Other Income Not Subject to Withholding, is a Puerto Rico informative return filed with the Puerto Rico Department of the Treasury (Departamento de Hacienda).

It reports payments made by Puerto Rico payers that are not subject to Puerto Rico withholding at source, such as rents, interest, dividends, royalties, and other applicable non-service payments.

It's filed electronically through SURI (Sistema Unificado de Rentas Internas), Puerto Rico's unified tax filing system.

Who Must File Form 480.6A?

Persons engaged in trade or businesses in Puerto Rico that make reportable payments not subject to withholding at source under the Puerto Rico Internal Revenue Code of 2011 must file Form 480.6A. This applies to payments made to both natural and juridical persons.

Note that service payments are reported on a separate form (Form 480.6SP), not Form 480.6A. Form 480.6A specifically covers non-service income categories.

What Must Be Reported on Form 480.6A?

The current revision of Form 480.6A covers 13 reporting categories of income and payments not subject to Puerto Rico withholding:

• Rents (Box 1)
• Interest under Section 1023.04, except IRA and Educational Contribution Account (Box 2)
• Interest under Section 1023.05(b) (Box 3)
• Other interest (Box 4)
• Dividends (Box 5)
• Capital gain distributions under Section 1112.01(c)(3) (Box 6)
• Debt discharge (Box 7)
• Royalties (Box 8)
• Payments for virtual and technology tools and other subscriptions (Box 9)
• Professional association fees and dues (Box 10)
• Homeowners association fees paid (Box 11)
• Other payments (Box 12)
• Gross proceeds (Box 13)

What's New for the 2026 Tax Year?

As of the current Hacienda guidance, no major structural changes have been announced for the 2026 tax year.

Filers should use the latest Hacienda guidance and the current form revision when preparing 2026 filings, and submit returns through SURI as the official electronic filing system.

Form 480.6A Filing Requirements

Before filing, payers should make sure their underlying records support every figure reported on the return. Payment records should clearly identify the type of payment being reported, so amounts are reported in the appropriate box.

A few essentials to keep in mind:

• The reporting threshold is $500 or more during the year for non-withholding payments, and $50 or more for interest income
• Each recipient's name, address, and Puerto Rico tax identification number should be on file. The form accepts either a Social Security number or an Employer Identification Number, depending on whether the recipient is an individual or an entity
• If you don't have the recipient's SSN or EIN, Hacienda instructions may allow the use of an alternate identifying number in limited situations
• For jointly held accounts, supporting documentation should substantiate how reportable amounts are allocated among
• eFiling through SURI is the standard filing method for Form 480.6A

Form 480.6A Due Dates for the 2026 Tax Year

For 2026 payments reported in early 2027, the Hacienda deadlines are:

If a due date falls on a weekend or a Puerto Rico holiday, the deadline shifts to the next business day.

How to eFile Form 480.6A with 1099Online

1099Online gives Puerto Rico payers a guided way to prepare Form 480.6A for filing through SURI.

Step 1: Enter Payer and Recipient Information

Sign in, select Form 480.6A, and add your business details and EIN. Enter payer and recipient data manually or use the Excel bulk import option for high-volume filings. Multiple EINs are supported under a single account, which is useful for tax professionals filing for several Puerto Rico clients. Add each recipient's name, address, and taxpayer identification number, then enter the income type and amount paid in the corresponding box for the applicable income category.

Step 3: Generate Recipient Copies

Choose how recipients receive their copies of Form 480.6A. 1099Online supports password-protected email delivery and USPS print-and-mail to meet the 7-day recipient furnishing window.

Step 3: Review and Transmit

Review the filing summary and submit Form 480.6A through 1099Online to Hacienda's SURI system. If a return is rejected, corrected reFiling support is included at no extra cost.

Form 480.6A: Frequently Asked Questions