File 480.6D Online for 2026 Tax Year

What Is Form 480.6D?

Form 480.6D, Informative Return - Exempt and Excluded Income and Exempt Income Subject to Alternate Basic Tax, is a Puerto Rico informative return filed with the Puerto Rico Department of the Treasury (Departamento de Hacienda).

It reports payments that are legally exempt or excluded from Puerto Rico income tax under the Puerto Rico Internal Revenue Code of 2011, while also flagging which portion of that income may still be included in the recipient's Alternate Basic Tax (ABT) calculation.

Who Must File Form 480.6D?

Persons engaged in trade or business in Puerto Rico who make payments of $500 or more, considered exempt or excluded under the PR Internal Revenue Code, must file Form 480.6D.

This includes payers distributing dividends from exempt businesses, paying interest on government obligations, distributing disability or injury compensation, and making other exempt-status payments.

The same form is used to report exempt income that's still subject to the Alternate Basic Tax computation, since recipients need that information to complete their own tax returns.

What Must Be Reported on Form 480.6D?

Form 480.6D covers payments treated as exempt or excluded under the PR Internal Revenue Code, along with the portion of those payments that remains subject to ABT.

The form captures three broad reporting categories:

• Payments are fully exempt from PR income tax and included in the ABT calculation. Examples include certain interest on US and Puerto Rico government obligations and most dividends from exempt businesses.
• Payments are exempt from regular PR income tax but are still factored into the recipient's Alternate Basic Tax. The ABT functions like an alternative minimum tax for individuals, ensuring some baseline contribution from high-income taxpayers even when their income comes from exempt sources.
• Payments excluded from gross income altogether, such as compensation for physical injuries or sickness and qualified disaster aid payments.

Each box on the form has two columns: the total amount paid (Column A) and the amount subject to Alternate Basic Tax (Column B). For boxes covering income that isn't subject to ABT, only Column A is completed.

Key Boxes on Form 480.6D

Form 480.6D has 22 boxes organized by income type. The most commonly used include:

• Box 3: Compensation for Injuries or Sickness under Section 1031.01(b)(3)
• Box 6: Interest on US Government Obligations
• Box 7: Interest on Puerto Rico Government Obligations
• Box 12: Dividends from Cooperative Associations
• Box 14: Dividends from Exempt Businesses Not Subject to ABT
• Box 15: Eligible Dividends under Decree as Qualified Physician (capped at $250,000)
• Box 16: Dividends from Exempt Business under Section 6070.56(e) of Act 60-2019
• Box 19: Debt Discharge (with codes for Bankruptcy, Insolvency, Student Loan, or Mortgage on Qualified Residence)
• Box 20: Qualified Disaster Aid Payments under Section 1031.01(b)(16)

What's New for the 2026 Tax Year?

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

Form 480.6D continues to be used to report Puerto Rico-exempt and excluded income, as well as exempt income subject to ABT. Filers should use SURI as the official electronic filing system.

Form 480.6D Filing Requirements

Before filing, payers should make sure their records support every figure reported on the return, including a clear breakdown of which portion of each exempt payment is subject to ABT and which isn't.

A few essentials to keep in mind:

• Form 480.6D is required for all reportable payments of $500 or more made during the calendar year
• Each payment must be classified accurately across the 22 boxes, since the categories tie back to specific PR Code sections that determine the recipient's tax treatment
• For each box, complete Column A (Total Amount Paid) for all reportable payments, and Column B (Amount Subject to ABT) only for the portion that factors into the recipient's ABT calculation
• 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 Box 19 (Debt Discharge), include up to three exemption codes (A, B, C, or D) corresponding to the circumstance granting the exemption.
• eFiling through SURI is the standard filing method for Form 480.6D

Form 480.6D 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 moves to the next business day.

How to eFile Form 480.6D with 1099Online

1099Online gives Puerto Rico payers a guided way to file Form 480.6D, with secure electronic filing through Hacienda’s SURI system.

Step 1: Enter Recipient and Exempt Income Information

Sign in, select Form 480.6D, and add your business details and EIN. 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. Add each recipient's name, address, and Puerto Rico tax identification number, then enter the total amount paid (Column A) and the portion subject to Alternate Basic Tax (Column B) 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 to meet the 7-day recipient furnishing window.

Step 3: Review and Transmit

Review the filing summary and submit Form 480.6D through 1099Online to Hacienda's SURI system. If a return is rejected, free re-filing is included.

Form 480.6D: Frequently Asked Questions