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Puerto Rico sales tax details Puerto Rico (PR) is not a state but a commonwealth. The Puerto Rico sales and use tax rate is 10.5%. Puerto Rico has been an unincorporated territory of the United States since 1898, when it was acquired from Spain in the aftermath of the Spanish American War.
Puerto Rican employees who are non-residents are subject to a flat 29% withholding in the case of foreign nationals and to a 20% withholding in the case of US citizens.
You can file Puerto Rico tax documents at Departamento de Hacienda. For help about what you should file: Topic No. 901 Is a Person With Income From Puerto Rico Required to File a U.S. Federal Income Tax Re
Residents of Puerto Rico who arent required to file a U.S. income tax return must file Form 1040-SS or Form 1040-PR with the United States to report self-employment income and if necessary, pay self-employment tax.
Form AS 2781.1 is used in those cases where Form SC 6088 shows that the taxpayer did not file some of the income tax returns corresponding to the last 5 or 10 taxable years, as applicable. Where can you request it?
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