File 480.6B Online for 2026 Tax Year

What Is Form 480.6B?

Form 480.6B, Informative Return - Other Income Subject to Withholding, is a Puerto Rico informative return filed with the Puerto Rico Department of the Treasury (Hacienda).

It reports payments made by Puerto Rico withholding agents that are subject to Puerto Rico withholding at source under the Puerto Rico Internal Revenue Code of 2011.

Form 480.6B captures both the gross amount paid and the tax withheld for each reportable payment. It's the counterpart to Form 480.6A, which covers similar income categories that aren't subject to withholding.

Who Must File Form 480.6B?

Every person engaged in trade or business in Puerto Rico that makes payments subject to withholding at source under the Puerto Rico Internal Revenue Code must file Form 480.6B. The filer is acting as a withholding agent, meaning they've already deducted the applicable Puerto Rico tax from the payment before issuing it to the recipient. Service payments are excluded from Form 480.6B. Those are reported on Form 480.6SP instead, regardless of whether withholding applied.

What Must Be Reported on Form 480.6B?

The current revision of Form 480.6B covers 9 categories of withholding-subject income, each requiring both the gross amount paid and the tax withheld:

• Payments for judicial or extrajudicial indemnification (Box 1)
• Dividends subject to 15% withholding (Box 2)
• Dividends subject to a preferential rate under special legislation (Box 3)
• Compensation paid by teams of international sports associations or federations (Box 4)
• Interest under Section 1023.04, except IRA and Educational Contribution Account (Box 5)
• Interest under Section 1023.05(b), including residential mortgage interest (Box 6)
• Dividends from Industrial Development Income under Act 8 of 1987 (Box 7)
• Eligible dividends under the decree as a qualified physician (Box 8)
• Other payments subject to withholding (Box 9)

What's New for the 2026 Tax Year?

No major structural changes have been introduced for the 2026 tax year.

Form 480.6B continues to be used to report Puerto Rico income subject to withholding, excluding services. Filers should use the current Hacienda revision and submit through SURI as the official electronic filing system.

Form 480.6B Filing Requirements

Before filing, withholding agents should make sure their records reflect both the gross payments and the tax withheld for each reportable category.

Each amount must land in the correct box, since the 9 categories on Form 480.6B tie back to specific PR Code withholding sections that determine how the recipient claims the credit on their own return.

A few essentials to keep in mind:

• Form 480.6B applies to payments subject to withholding under the Puerto Rico Internal Revenue Code, regardless of amount
• The form requires two amounts per box: the gross income paid and the tax withheld. Both columns must be completed for each reportable category
• 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
• For interest or dividend payments from a bank or investment account held by multiple holders, separate Forms 480.6B may be requested by the holders, with proportional ownership documented
• If the same recipient receives both withholding-subject and non-withholding income from your business, you'll file Form 480.6B for the withholding-subject portion and Form 480.6A for the rest
• eFiling through SURI is the standard filing method

Form 480.6B 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 filing deadline moves to the next business day.

How to eFile Form 480.6B with 1099Online

1099Online gives Puerto Rico withholding agents a guided way to file Form 480.6B, with submission to Hacienda through the SURI system.

Step 1: Enter Recipient and Withholding Information

Sign in, select Form 480.6B, and add your business details and EIN as the withholding agent. Enter recipient and payment 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 Puerto Rico tax identification number (SSN or EIN), then enter the gross amount paid and tax withheld for the applicable income category.

Step 2: Generate Recipient Copies

Choose how recipients receive their copies. 1099Online supports password-protected email delivery and USPS print-and-mail, both of which help meet the 7-day recipient furnishing window after the February 28 filing deadline.

Step 3: Review and Transmit

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

Form 480.6B: Frequently Asked Questions