How to File Your Puerto Rico Tax Return in SURI

You no longer file the individual income tax return (planilla, Form 482) on paper. For several years now, the Departamento de Hacienda (Puerto Rico's Treasury Department, "Hacienda") has required all individuals to file electronically. You have two options. You can do it yourself, for free, in the Sistema Unificado de Rentas Internas (SURI), Hacienda's online system. Or you can use computer software certified by Hacienda, either on your own or through a tax preparer.

This guide explains the process for the 2025 tax year return (the one filed in 2026) and the parts that change little from year to year. If you are not sure yet whether you have to file, start with who must file a return.

Dates to keep in mind

General deadline. According to Hacienda's instruction booklet, the 2025 return was due Wednesday, April 15, 2026. If you file on a calendar-year basis, the general rule is April 15 of the following year.

Automatic extension. If you requested the extension on time (Form SC 2644, filed in SURI no later than April 15), Hacienda grants you six more months. For 2025, that means Thursday, October 15, 2026. If you are reading this in mid-October 2026, you have only a few days left.

The extension does not extend payment. This is the most common mistake. Any balance you owe with the return was due April 15. If you pay later, Hacienda charges interest and surcharges from that date.

2026 tax year. The 2026 return will be filed in 2027. Hacienda usually opens the season early in the year. For 2025, it opened on February 9, 2026, according to Carta Circular (Circular Letter) de Rentas Internas Núm. 26-02. Check the tax calendar for the official dates once they are published.

Documents you need before you start

Gather everything before you sit down at the computer. Hacienda compares your return with what employers, banks and other payers report, so every amount must match.

• Withholding Statement (Form 499R-2/W-2PR) from each employer in Puerto Rico. It shows your wages (box 11) and the tax withheld (box 13).
• Federal Form W-2 if you worked for the federal government or for an employer that issued you one.
• Informative returns such as Form 480.6A (other income not subject to withholding), 480.6B (other income subject to withholding), 480.6SP (services rendered), 480.6C (payments to nonresidents or for services from sources outside Puerto Rico), 480.6D (exempt and excluded income) and 480.7C (retirement plans and annuities). We explain them in withholding and forms.
• Proof of deductions, such as the Mortgage Interest Informative Return (Form 480.7A), IRA contribution statements (480.7), and receipts for medical expenses and donations. See deductions and exemptions.
• Social Security numbers for you, your spouse and each dependent age one or older, with full names and dates of birth.
• Bank account (routing and transit number and account number) for direct deposit of your refund or to pay by debit.

You can view and print your withholding statements and informative returns from your SURI account, in the frequently used services section. Hacienda recommends checking that each form has its electronic filing confirmation number.

How to file for free in SURI

Filing in SURI is free. According to CC RI 26-02, the general process is:

1. Register in SURI if you do not have an account. At suri.hacienda.pr.gov, use the link to register an account and choose the option that applies to you ("He radicado planilla anteriormente," meaning you have filed before, or "Primera vez radicando planilla," meaning this is your first time filing). The system will ask you to authenticate your device.
2. Log in to your account and find the Individuo – Contribución sobre Ingresos (Individual – Income Tax) account in the summary section.
3. Find the return for the year you are filing and click the link to file now.
4. Complete each section: income, deductions, exemptions, credits and withholding. Include the schedules that apply to you (for example, Schedule A1 Individual for your dependents).
5. Upload the supporting documents the return requires. If you file in SURI, you upload them as part of the same process.
6. Review, sign electronically and submit. For a joint return, both spouses must sign. An unsigned return is not considered filed.
7. Save the confirmation. SURI gives you a confirmation number and a copy you can print with the electronic filing stamp.

Certified software and tax preparers

Certified software. Hacienda certifies commercial programs to prepare and transmit the return. They may charge a fee. If you file with one, you must submit your supporting documents through SURI no later than the fourth business day after the due date (including any extension), or the fourth business day after you file if you file late.

Tax preparers. If you pay someone to prepare your return, the Código de Rentas Internas (Internal Revenue Code of Puerto Rico) requires the preparer to sign it and include their registration number. To file it and sign it digitally on your behalf, they need your written authorization on Form SC 2909. The Code imposes administrative and criminal penalties on preparers who do not comply.

How to pay if you have a balance

If your tax liability is greater than what was withheld and paid, you have a balance due. You can pay it by electronic debit in SURI or when you file with certified software.

Paying in two installments. If you are not required to pay estimated tax, you can pay the total in two equal installments: half with the return (no later than April 15) and the other half no later than October 15. If you do not send at least half with the return, you lose that option. If you requested an extension and want to keep the two installments, you had to send at least 50% with your extension request.

Interest, surcharges and penalties. According to the 2025 booklet, Hacienda charges 10% annual interest on any balance not paid by the due date, plus a 5% surcharge if the delay is more than 30 days (but not more than 60), or 10% if it is more than 60 days. If you file late without reasonable cause, the Code imposes a progressive penalty of 5% up to 25% of the tax. You can estimate the cost with the interest and surcharges calculator and read more in interest, surcharges and penalties. If you cannot pay it all, see payment plans with Hacienda.

How to get your refund

If too much was withheld, you will get a refund. It arrives faster by direct deposit. Fill in the deposit box with the account type, the routing and transit number and the account number, with no dashes or spaces. On joint returns, the account must be in both spouses' names.

Keep in mind that Hacienda applies any overpayment against tax debts you have, and your refund can be held if you owe child support through ASUME (Puerto Rico's child support administration). You can also apply part of your refund to next year's estimated tax or donate it to certain special funds. The details are in Hacienda refunds.

Mistakes that delay your return

The checklist in Hacienda's booklet mentions these common mistakes:

• A Social Security number that does not match the one on your withholding statement.
• Different filing statuses when each spouse files separately.
• Dependents without Schedule A1 or with incorrect names, relationships or Social Security numbers.
• Omitted income. Report everything, whether or not it appears on a form.
• The wrong bank account. If you made a mistake, changing it requires Form SC 2718, in person at a Taxpayer Service Center (Centro de Servicio al Contribuyente).

If you discover a mistake after filing, do not file another original return. You have to amend your return.

787TAX is an independent guide. It is not Puerto Rico's Departamento de Hacienda, the CRIM or the IRS. This page is general information, not tax or legal advice. Example figures are hypothetical. Found an error? Tell us.