Puerto Rico Filing Due Date: 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).
Extended Deadline with Puerto Rico Tax Extension: Puerto Rico offers a 3-month extension, which moves the business filing deadline to July 15 (for calendar year filers).
Puerto Rico Tax Extension Form: To apply for a Puerto Rico extension, you must file Form AS 2644 on or before the original deadline of your return.
Puerto Rico Extension Payment Requirement: 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.
Puerto Rico Tax Extension Tips: 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)