Today is April 15, 2025, and if you haven’t already filed or extended your returns, you’re out of runway. Whether you’re a corporation, pass-through entity, employer, or individual — today is packed with federal and Puerto Rico tax deadlines that carry real consequences if missed.
Here’s your rapid-fire breakdown of what’s due, where to file, and how to avoid penalties.
Puerto Rico Tax Filings Due Today
Income Tax Returns & Reports
- Corporate Annual Report – 2024 (Department of State): 60-day extension available.
- Exempt Annual Report for Pass-Through Entities: Due 30 days after filing Form 480.20(EC) via Incentives Portal.
- Form 480.20: PR Corporation Income Tax Return – file via SURI.
- Form 480.30: Annual Return of Income Tax Withheld at Source (Non-Residents).
- Form 480.80: Fiduciary Income Tax Return (Trusts/Estates).
- Form 482.0 & 482.0(C): Individual and Composite Returns – extension available.
Withholding & Estimated Tax Payments
- Forms 480.31 & 480.32: March withholdings on non-residents and royalties.
- Form 480.9 & 480.9EC: Tax on dividends, IRA penalties, and pass-through income.
- Form 480.E-1: First installment of 2025 estimated taxes.
Informative Returns
- Form 480.5: Summary of Informative Returns.
- Form 480.6C: Reporting of income subject to withholding (non-residents).
Employer Responsibilities
- Form 499 R-1: Withheld income tax deposit (March payroll) via SURI.
- Form TSCH-1 – Chauffeurs’ Social Security – Quarterly payment.
Additional Items
- LLC Annual Fee: Mandatory — no extensions allowed.
- First installment of 2024 individual income tax due.
U.S. Federal Tax Filings Due Today
- Form 1040: U.S. Individual Tax Return (extension available).
- Form 1040-ES: Estimated tax (first installment).
- Form 1040-SS, 1041, 1120: PR self-employed, estates, corporations – all due today.
- FinCEN Form 114 (FBAR): Report foreign bank accounts electronically.
- Form 941 – EFTPS: Deposit March payroll/FICA taxes.
Quick Access Portals
- SURI – PR Treasury Filing System
- DTRH – Department of Labor (General Portal)
- DTRH Chauffeurs’ Social Security Portal
- Puerto Rico Incentives Portal
- Puerto Rico Department of State
- IRS Electronic Filing Portal
Final Word: File extension and Call Your CPA Immediately
This isn’t a drill. You have multiple critical deadlines converging today. If you’re not 100% sure what applies to you — call your CPA immediately. Filing extensions are available in some cases, but tax payments are not excused by indecision.
Don’t assume you’re covered — confirm it. Pay what’s due. File what’s required. Avoid interest, penalties, and surcharges to keep more of your money in your pocket.
