Puerto Rico Businesses
GENERAL INSTRUCTIONS
Individuals, estates, trusts, and corporations may receive a 3-month automatic extension of time to file by submitting Form AS 2644 (also called “Modelo SC 2644).
Corporations and partnerships will not be granted an additional extension.
For more information, please visit the Departamento de Hacienda de Puerto Rico at the following website: www.hacienda.gobierno.pr
PUERTO RICO INCOME TAX EXTENSION FORMS
Modelo SC 2644 [Form AS 2644] – Request for Extension of Time to File Income Tax Return
Modelo SC 2644.1 – Request for Extension of Time to File Reports of Special Partnership, Subchapter N Corporation, and Employees-Owned Special Corporation
Modelo SC 2650 – Request for Extension of Time to File the Estimated Tax Declaration
IRS Tax Form 7004 – Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns




