Puerto Rico Personal Income Tax Extensions

Puerto Rico offers a 3-month extension, which moves the filing deadline from April 15 to July 15.

To apply for a Puerto Rico tax extension, you must file Form AS 2644 (Modelo SC 2644) by the original deadline of your return.

A tax extension gives you extra time to file. It does not give you more time to pay your Puerto Rico income tax. All state tax payments are due by the original deadline of the return. Any PR tax that hasn’t been paid by the proper due date will be subject to interest and penalties. You can make a Puerto Rico extension payment with Form AS 2644.

According to the IRS, U.S. citizens and resident aliens who are “bona fide residents” of Puerto Rico during the whole tax year (typically January 1 to December 31) only need to file a federal income tax return if they earn income from outside of Puerto Rico. Residents of Puerto Rico who are employed by the U.S. government or are members of the Armed Forces must report all income that was received (from the government) on their U.S. income tax return.

For more information, please refer to the following IRS documents:

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 Mus File a U.S. Individual Income Tax Return