13 July 2018

Puerto Rico's Treasury Department clarifies due dates for taxpayers that filed automatic extension requests for filing 2017 income tax returns

The Puerto Rico Treasury Department (PRTD) has clarified (Informative Bulletin 18-14) the due dates for taxpayers that filed automatic extension requests for filing 2017 income tax returns.

Calendar year-end taxpayers that submitted an automatic extension request on or before April 25, 2018, have until October 25, 2018, a six-month extension, to file their 2017 income tax returns. Regular corporations that filed an automatic extension request on or before April 25, 2018, and chose to file the return on paper are only entitled to a three-month extension. Therefore, such regular corporations must file their 2017 income tax returns by July 26, 2018.

Conduit entities with a tax year that closed on December 31, 2017, that submitted an automatic extension request on or before March 15, 2018, have until September 17, 2018, to file their 2017 income tax returns.

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Contact Information
For additional information concerning this Alert, please contact:
 
State and Local Taxation Group
Pablo Hymovitz Cardona(787) 772-7119
Rosa M. Rodríguez(787) 772-7062
María T. Riollano(787) 772-7077
Nelson Maldonado(787) 772-7168
Israel Maldonado(787) 772-7204
Karol I. Santiago(787) 772-7181
Alberto J. Rossy(787) 772-7084
Luis Negrón(787) 772-7150
Pedro Mercado-Reyes(787) 772-7177

Document ID: 2018-1413