The Departamento de Hacienda (Puerto Rico's Treasury Department, "Hacienda") announced on Monday, February 9, 2026 that electronic filing was open for the individual income tax return (planilla, Form 482) for tax year 2025. The governor noted that the cycle started earlier than the year before. Hacienda projected it would receive about 1.2 million returns.
The general deadline was Wednesday, April 15, 2026. Now, in October, what matters for many people is the extension.
If you requested an extension: October 15 is your date
You request the automatic extension in SURI (Hacienda's online system) with Modelo SC 2644 (Form SC 2644) no later than the original deadline. If you requested it on time, Hacienda grants six months, so you have until Thursday, October 15, 2026 to file.
The extension gives you more time to file, but not more time to pay. According to the return instructions, if you paid less than 50% of the balance with the extension, the total unpaid amount carries interest and surcharges from April 15, 2026 until the date you pay.
Filing on time also matters for the tax relief payment under Resolución Conjunta 6-2026 (Joint Resolution 6-2026): Hacienda's guide requires that the 2025 return was filed no later than April 15, or October 15, 2026 with an extension. For the step-by-step process, see how to file your return in SURI.
Paying in two installments
If you are not required to pay estimated tax, you can pay the balance on your return in two equal installments: the first half with the return and the second no later than October 15 (when you file on a calendar-year basis). If you didn't pay at least half with the return, you lose that option. If the balance is hard to manage, review Hacienda payment plans and how interest and surcharges are calculated.
How to file
- SURI. It is free. For wage earners, SURI presents a return with information preloaded from forms such as the W-2 (499R-2/W-2PR) and the 480.6SP, 480.6A, 480.6B and 480.7C informative returns.
- Certified providers. Hacienda certified private software programs that may charge a fee.
- Tax preparers. If a tax preparer prepares your return and signs it digitally, they need Modelo SC 2909 (Form SC 2909).
At the start of the season, Hacienda had already received 2,261,347 W-2 forms and informative returns. If you are missing one, see withholding and forms.
What's new on the 2025 return
According to Hacienda's press release:
- Crédito por Trabajo (work credit). It can be claimed again on the 2025 return. See tax credits.
- Veterans. Act 191-2024 makes U.S. Armed Forces retirement pay 100% exempt for eligible veterans who live in Puerto Rico (proof: DD214 or 1099-R).
- Education accounts. The deduction for contributions rises from $500 to $1,000.
- IRAs. The maximum contribution rises to $7,000 per taxpayer.
- Residential rentals. Act 66-2025 extends the exemption on income from renting residential property through December 31, 2040.
- Federal employees who live in Puerto Rico must include their W-2.
To review deductions, visit deductions and exemptions.
Frequently asked questions
Can I request the extension now, in October?
No. The extension request had to be filed no later than the original deadline, April 15, 2026. If you didn't request it and haven't filed, your return is already late; file it as soon as possible to limit surcharges and penalties.
What happens if I can't pay everything on October 15?
File anyway to avoid penalties for not filing. Then you can look into a payment plan with Hacienda. Interest and surcharges keep accruing on the balance.
Do I have to file if my income is low?
It depends on your income and personal status. Even if you are not required to, filing may entitle you to a refund or to credits. See who must file.
Where can I check the status of my refund?
In your SURI account. To learn when refunds usually arrive and why they are held, read Hacienda refunds.
Sources
- Departamento de Hacienda, "Disponible para radicación electrónica la Planilla de Contribución sobre Ingresos de Individuos correspondiente al año 2025". hacienda.pr.gov
- Departamento de Hacienda, "Guía sobre el Cheque de Alivio Contributivo para los Trabajadores y la Clase Media del Año Contributivo 2025". hacienda.pr.gov
- Departamento de Hacienda, "Folleto de Instrucciones, Planilla de Contribución sobre Ingresos de Individuos 2025" (rev. 27 de febrero de 2026). hacienda.pr.gov
- SURI, Sistema Unificado de Rentas Internas. suri.hacienda.pr.gov
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.
