Puerto Rico Income Tax Withholding Payment and Filing Requirements
Employers in Puerto Rico must conform with these state rules relating to filing income tax withholding returns.
Periodic Returns. Quarterly (Form 499R-1B) by last day of the month following the calendar quarter. Monthly (Form 499R-1) by 15th day of following month.
Annual Reconciliation Returns. Form 499R-3 PR due January 31.