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480.6A Rev. 08.19. 480.6A Rev. 08.19

480.6A Rev. 08.19. 480.6A Rev. 08.19 2025

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The document is Form 480.6A, an Informative Return for reporting other income not subject to withholding in Puerto Rico. It outlines the requirements for payers and payees regarding payments of $500 or more (or $50 for interest) that are not subject to withholding tax. The form includes specific instructions on how to report various types of income such as commissions, rents, interests, dividends, and other payments. It emphasizes the need for electronic filing with the Department of the Treasury by February 28 of the following year and details penalties for non-compliance.

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Click ‘Get Form’ to open it in the editor.
Begin by entering the 'Taxable Year' at the top of the form, ensuring it reflects the correct year for your records.
In the 'Payer's Information' section, fill in your Employer Identification Number, Name, and Address accurately.
Proceed to report payments in each relevant box (1-15), such as Commissions, Rents, and Dividends. Ensure amounts are correctly categorized based on your records.
For each payment type, refer to specific instructions provided within the form to ensure compliance with reporting requirements.
Once completed, electronically file the form with the Department of Treasury by February 28 of the following year.

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