480 7C Rev 07 23 2025

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The document provides detailed instructions for completing Form 480.7C, an Informative Return for Retirement Plans and Annuities in Puerto Rico. It outlines the necessary information required from both the payer and payee, including filing deadlines, types of distributions, tax implications, and specific reporting requirements for various retirement plans. The form must be filed electronically with the Department of the Treasury by specified dates and includes guidelines on how to report contributions, distributions, and taxes withheld.

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