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Understanding Form 480.6B
Who Must File Form 480.6B?
Payers engaged in trade or business in Puerto Rico who make payments subject to withholding at source (excluding services) to natural or juridical persons are required to file Form 480.6B.
This includes:
- Corporations
- Partnerships
- LLCs
- Financial institutions
- Any business operating in Puerto Rico that makes reportable payments
Form 480.6B Deadlines
Below are the deadlines to file Form 480.6B and distribute copies to payees.
| E-file with PR Hacienda | Furnish copies to payees |
|---|---|
| March 02, 2026 | March 9, 2026 |
Information Required to File Puerto Rico Form 480.6B
Discover the key information needed to file Form 480.6B easily
Withholding Agent’s Details
- Name, EIN and Address
- Telephone Number and Email
Payee’s Details
- Name, SSN/EIN and Address
- Account Number
Income Subject to Withholding
- Dividend Income
- Dividends subject to 15%
- Dividends subject to preferential rates under special acts
- Industrial development dividends
- Qualified physician decree dividends
Interest Income
- Interest under Section 1023.04
- Interest under Section 1023.05(b)
Legal & Special Compensation Payments
- Judicial or extrajudicial indemnification payments
- Compensation to international sports associations or federations
Other Withholding Payments
- Any other income subject to withholding not classified above
How to E-File 480.6B Online with TaxBandits
Quickly prepare, review, and submit your 480.6B forms online with TaxBandits simple and guided filing process.
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Step 1: Complete your 480.6B forms
Enter the required details in TaxBandits and complete the order.
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Step 2: Choose Payee copy distribution
Select how you want to distribute payee copies (postal mail, online access, or both).
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Step 3: Submit and download the PR Form
TaxBandits will generate the 480.6B file for Puerto Rico. Download this file from the 1099/W-2 → Submitted tab.
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Step 4: Upload file to SURI
Upload the 480.6B file to the Puerto Rico Department of Treasury’s SURI portal and obtain the SURI confirmation number.
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Step 5: Update SURI number in TaxBandits
Enter the SURI confirmation number in TaxBandits under 1099/W-2 → Submitted so it appears on the forms and payee copies.
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Step 1: Complete your 480.6B forms
Enter the required details in TaxBandits and complete the order.
-
Step 2: Choose Payee copy distribution
Select how you want to distribute payee copies (postal mail, online access, or both).
-
Step 3: Submit and download the PR Form
TaxBandits will generate the 480.6B file for Puerto Rico. Download this file from the 1099/W-2 → Submitted tab.
-
Step 4: Upload file to SURI
Upload the 480.6B file to the Puerto Rico Department of Treasury’s SURI portal and obtain the SURI confirmation number.
-
Step 5: Update SURI number in TaxBandits
Enter the SURI confirmation number in TaxBandits under 1099/W-2 → Submitted so it appears on the forms and payee copies.
Your Trusted Partner for Stress-Free 480.6B Filing
Discover why Payers in Puerto Rico choose TaxBandits for accurate filing.
Key Features for Effortless 480.6B Filing
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Smart Review
Automatically validate your forms for accuracy and compliance
before submission.
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Free USPS Address Validation
Verify payee addresses against the USPS database to ensure timely and accurate delivery.
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Summary Form 480.6B.1
Automatically generates Form 480.6B.1 using withholding agents details, selected taxpayer type, and aggregated payee data.
Flexible Form 480.6B Copy Distribution Options
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Postal Mailing
Send Form 480.6B payee form copies via postal mail, track their status from dispatch to delivery, and ensure they reach payees before the deadline.
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Recipient Postal Access
Choose online access to grant your payees lifetime access to a secure online portal where they can access their forms anytime, anywhere.
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Self-Service Print & Mail
If you don’t opt into TaxBandits’ distribution services, you can download, print, and mail copies yourself from your account.
Frequently Asked Questions about 480.6B
What is Form 480.6B used for?
Form 480.6B is an informative return used in Puerto Rico to report other income subject to withholding at source (excluding services). It reports the total amount paid and the tax withheld during the calendar year.
What types of payments are reported on Form 480.6B?
Form 480.6B generally reports:
- DividendsDividends
- Interest income
- Judicial or extrajudicial indemnification payments
- Certain special compensation payments
- Other income subject to withholding
What is the deadline to file Form 480.6B?
Form 480.6B must be filed electronically with Hacienda no later than February 28 of the year following the calendar year in which the payments were made.
A copy must be furnished to the payee within 7 calendar days after the filing deadline.
If the deadline falls on the weekend or a federal holiday, the next business day will be the deadline.
Do I need to file a separate Form 480.6B for multiple account holders?
Yes. When requested by the account holders, payers must file a separate Form 480.6B for each holder, reporting their proportional share of interest or dividend income.
Is there a minimum payment threshold for Form 480.6B?
Form 480.6B must be filed when a payment is subject to withholding at source under the Puerto Rico Internal Revenue Code.
There is no general threshold stated for this form. If withholding applies to the payment, the payer is required to report the gross amount paid and the tax withheld.
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