Puerto Rico Payroll Tax Reporting and Information Returns
Employers in Puerto Rico must comply with these state rules relating to payroll tax reporting and filing information returns.
Statements to Employees: Form 499R-2/W-2 PR by January 31, or within 30 days of date of last payment of wages
Information Returns: Form 480.6A for each individual paid $500 or more during the year and such payments are not subject to withholding; summary Form 480.5. Both forms due February 28. (Nonresidents. Only form necessary is Form 480.30.)