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480.6A Rev. 08.19. 480.6A Rev. 08.19

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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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