Puerto Rico
Puerto Rico Business Income Tax Extensions
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IRS Form 7004
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General Instructions
Choose your state from the list below to access detailed instructions for both business and personal tax extensions.
Business tax returns are due by April 15 — or by the 15th day of the 4th month following the end of the taxable year (for fiscal year filers).
Puerto Rico offers a 3-month extension, which moves the business filing deadline to July 15 (for calendar year filers).
To apply for a Puerto Rico extension, you must file Form AS 2644 on or before the original deadline of your return.
An extension of time to file is not an extension of time to pay. To avoid interest and penalties, your Puerto Rico tax liability must be paid by the original due date. If Puerto Rico tax is owed, you should send an extension payment with Form AS 2644.
For more information about Puerto Rico taxes and tax extensions, please refer to the following IRS publications:
• IRS Publication 54 (Tax Guide for U.S. Citizens and Resident Aliens Abroad)
• IRS Publication 570 (Tax Guide for Individuals With Income From U.S. Possessions)
• IRS Publication 1321 (Special Instructions for Bona Fide Residents of Puerto Rico Who Must File A U.S. Individual Income Tax Return)
Puerto Rico State Income Tax Extension Forms
Extend your business tax return due date by 6 months in minutes! Use FileLater to e-file Form 7004 for IRS Forms 1120, 1120S, 1065, and more.
Website: Puerto Rico Department of the Treasury
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Form AS 2644 / Modelo SC 2644